Reference to the EU VAT Directive
135(1)(a) of the EU VAT Directive 2006/112/EU
Facts
A German referral asking, where a taxable person who carries out intermediary work for an insurance company and also provides that insurance company with the mediated insurance product, does a service related to insurance and reinsurance transactions qualify for exemption pursuant to Article 135(1)(a) of the VAT Directive?
Questions
Is there an ancillary service, which is supplied exempt from VAT by insurance brokers and insurance intermediaries, where a taxable person who carries out intermediation activities for an insurance company also makes the underlying insurance product available to that insurance company?
Source Curia
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