ECJ Case C-235/19 (United Biscuits (Pensions Trustees) Ltd) – Questions – Supplies of pension fund management services; insurance transactions – VAT exempt?

Are supplies of such pension fund management services (PFM Services) as are provided to the Trustees by (a) Insurers and/or (b) Non-Insurers ‘insurance transactions’ within the meaning of Article 135(1)(a) of the VAT Directive (1) (formerly Article 13B(a) of the Sixth Directive)?

Source: eur-lex.europa.eu