Judgment of the Court (First Chamber) of 8 October 2020.#United Biscuits (Pensions Trustees) Limited and United Biscuits Pension Investments Limited v Commissioners for Her Majesty's Revenue and Customs.#Reference for a preliminary ruling - VAT - Directive 2006/112/EC - Article 135(1)(a) - Exemption from insurance transactions - Services provided by asset managers to the trustee in the area of administration of pension funds - Exclusion of any assumption of risk - Occupational pension scheme - National tax practice - Carrying out an insurance activity - Companies with an authorization - Companies without such an authorization - Concept of 'insurance transactions'.#Case C-235/19.

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Official record CELEX 62019CJ0235_SUM from European Union at Court of Justice of the European Union. Dated 8 October 2020. Status: decided.

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1. 8 October 2020

   Decided

   Source: Work_date_document

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• Arrêt de la Cour (première chambre) du 8 octobre 2020.#United Biscuits (Pensions Trustees) Limited et United Biscuits Pension Investments Limited contre Commissioners for Her Majesty's Revenue and Customs.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 135, paragraphe 1, sous a) – Exonération des opérations d’assurance – Fourniture de services de gestion des fonds de pension au fiduciaire par les gestionnaires de placements – Exclusion de toute indemnisation de risque – Régime professionnel de pension – Pratique fiscale nationale – Exercice d’une activité d’assurance – Entités disposant d’un agrément – Entités ne disposant pas d’un tel agrément – Notion d’“opérations d’assurance”.#Affaire C-235/19.

  judgment · FR · 8 October 2020

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• Urteil des Gerichtshofs (Erste Kammer) vom 8. Oktober 2020.#United Biscuits (Pensions Trustees) Limited und United Biscuits Pension Investments Limited gegen Commissioners for Her Majesty's Revenue and Customs.#Vorlage zur Vorabentscheidung – Mehrwertsteuer – Richtlinie 2006/112/EG – Art. 135 Abs. 1 Buchst. a – Befreiung von Versicherungsumsätzen – Von Vermögensverwaltern für den Treuhänder erbrachte Dienstleistungen im Bereich der Verwaltung von Altersversorgungsfonds – Ausschluss jeder Risikoübernahme – Betriebliches Altersversorgungssystem – Nationale Steuerpraxis – Ausübung einer Versicherungstätigkeit – Unternehmen mit einer Zulassung – Unternehmen ohne eine derartige Zulassung – Begriff ‚Versicherungsumsätze‘.#Rechtssache C-235/19.

  judgment · DE · 8 October 2020

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