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Document 61999CJ0240

Povzetek sodbe

Sodba Sodišča (prvi senat) z dne 8. marca 2001.
Försäkringsaktiebolaget Skandia (publ).
Predlog za sprejetje predhodne odločbe: Regeringsrätten - Švedska.
Šesta direktiva DDV.
Zadeva C-240/99.



Tax provisions Harmonisation of laws Turnover taxes Common system of value added tax Exemptions provided for by the Sixth Directive Exemption for insurance and reinsurance transactions Definition Carrying out by an insurance company of the business activity of another insurance company in return for remuneration at market rates but without assuming the related liabilities Excluded

(Council Directive 77/388, Arts 2(1) and 13B(a))


$$A commitment assumed by an insurance company to carry out, in return for remuneration at market rates, the business activities of another insurance company, which is its 100% subsidiary and which would continue to conclude insurance contracts in its own name, does not constitute an insurance transaction, within the meaning of Article 13B(a) of the Sixth Directive on the harmonisation of the laws of the Member States relating to turnover taxes, that is exempt from value added tax. Such an activity, remunerated at market rates, constitutes a service effected for consideration within the meaning of Article 2(1) of the Sixth Directive, and is accordingly subject to value added tax.

( see paras 43-44 and operative part )