ECJ Caselaw
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ECJ Update 15 May 2009
Swiss Re German Holding GmbH v Finanzamt München für Körperschaften
Opinion – C42/08
The Advocate General opined that a transfer of reinsurance contracts such as the those at issue does not constitute an insurance transaction for the purposes of Article 9 or Article 13 of the Sixth Council VAT Directive nor can it be exempted from VAT on the basis of Article 13B(d)(2) and (3) of that directive. A transfer of the reinsurance contracts in question constitutes a supply of services within the meaning of the Sixth Directive and cannot therefore fall to be exempted under Article 13B(c) of that directive. Read more here.
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