Opinion of Mr Advocate General Fennelly delivered on 11 June 1998. # Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise. # Reference for a preliminary ruling: House of Lords - United Kingdom. # Sixth VAT Directive - Package of services - Single service - Concept - Exemptions - Insurance transactions - 'Assistance activities' - Supplies of services by insurance intermediaries - Restriction of the insurance exemption to transactions of authorised insurers. # Case C-349/96.

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Official report CELEX 61996CC0349 from European Union at Court of Justice of the European Union. Dated 11 June 1998. Status: decided.

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22 official files

• Opinion of Mr Advocate General Fennelly delivered on 11 June 1998. # Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise. # Reference for a preliminary ruling: House of Lords - United Kingdom. # Sixth VAT Directive - Package of services - Single service - Concept - Exemptions - Insurance transactions - 'Assistance activities' - Supplies of services by insurance intermediaries - Restriction of the insurance exemption to transactions of authorised insurers. # Case C-349/96.

  judgment · EN · 11 June 1998

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• Заключение на генералния адвокат Fennelly представено на11 юни 1998 г. # Card Protection Plan Ltd (CPP) срещу Commissioners of Customs & Excise. # Искане за преюдициално заключение: House of Lords - Обединеното кралство. # Шеста директива ДДС. # Дело C-349/96.

  judgment · BG · 11 June 1998

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• Fennelly főtanácsnok indítványa, az ismertetés napja: 1998. június 11. # Card Protection Plan Ltd (CPP) kontra Commissioners of Customs & Excise. # Előzetes döntéshozatal iránti kérelem: House of Lords - Egyesült Királyság. # Hatodik HÉA irányelv. # C-349/96. sz. ügy

  judgment · HU · 11 June 1998

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• Kohtujuristi ettepanek - Fennelly - 11. juuni 1998. # Card Protection Plan Ltd (CPP) versus Commissioners of Customs & Excise. # Eelotsusetaotlus: House of Lords - Ühendkuningriik. # Kuues käibemaksu direktiiv. # Kohtuasi C-349/96.

  judgment · ET · 11 June 1998

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• Stanovisko generálního advokáta - Fennelly - 11 června 1998. # Card Protection Plan Ltd (CPP) proti Commissioners of Customs & Excise. # Žádost o rozhodnutí o předběžné otázce: House of Lords - Spojené království. # Šestá směrnice o DPH. # Věc C-349/96.

  judgment · CS · 11 June 1998

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• Návrhy generálneho advokáta - Fennelly - 11. júna 1998. # Card Protection Plan Ltd (CPP) proti Commissioners of Customs & Excise. # Návrh na začatie prejudiciálneho konania House of Lords - Spojené kráľovstvo. # Šiesta smernica DPH. # Vec C-349/96.

  judgment · SK · 11 June 1998

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• Konklużjonijiet ta' l-Avukat Ġenerali - Fennelly - 11 ta' Ġunju 1998. # Card Protection Plan Ltd (CPP) vs Commissioners of Customs & Excise. # Talba għal deċiżjoni preliminari: House of Lords - ir-Renju Unit. # Sitt Direttiva VAT. # Kawża C-349/96.

  judgment · MT · 11 June 1998

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• Sklepni predlogi generalnega pravobranilca - Fennelly - 11. junija 1998. # Card Protection Plan Ltd (CPP) proti Commissioners of Customs & Excise. # Predlog za sprejetje predhodne odločbe: House of Lords - Združeno kraljestvo. # Šesta direktiva DDV. # Zadeva C-349/96.

  judgment · SL · 11 June 1998

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• Generalinio advokato Fennelly išvada, pateikta 1998 m. birželio 11 d. # Card Protection Plan Ltd (CPP) prieš Commissioners of Customs & Excise. # Prašymas priimti prejudicinį sprendimą: House of Lords - Jungtinė Karalystė. # Šeštoji PVM direktyva. # Byla C-349/96.

  judgment · LT · 11 June 1998

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• Concluziile avocatului general Fennelly prezentate la data de11 iunie 1998. # Card Protection Plan Ltd (CPP) împotriva Commissioners of Customs & Excise. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: House of Lords - Regatul Unit. # A șasea directivă TVA. # Cauza C-349/96.

  judgment · RO · 11 June 1998

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• Conclusioni dell'avvocato generale Fennelly del 11 giugno 1998. # Card Protection Plan Ltd (CPP) contro Commissioners of Customs & Excise. # Domanda di pronuncia pregiudiziale: House of Lords - Regno Unito. # Sesta direttiva IVA - Insieme di prestazioni di servizi - Prestazione di servizio unico - Nozione - Esenzioni - Operazioni di assicurazione - Attività di assistenza - Prestazioni di servizi effettuate dagli intermediari di assicurazione - Limitazione dell'esenzione delle operazioni di assicurazione a quelle effettuate da assicuratori autorizzati. # Causa C-349/96.

  judgment · IT · 11 June 1998

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• Ģenerāladvokāta Fennelly secinājumi, sniegti 1998. gada 11.jūnijā. # Card Protection Plan Ltd (CPP) pret Commissioners of Customs & Excise. # Lūgums sniegt prejudiciālu nolēmumu: House of Lords - Apvienotā Karaliste. # Sestā PVN direktīva. # Lieta C-349/96.

  judgment · LV · 11 June 1998

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• Opinia rzecznika generalnego Fennelly przedstawione w dniu 11 czerwca 1998 r. # Card Protection Plan Ltd (CPP) przeciwko Commissioners of Customs & Excise. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: House of Lords - Zjednoczone Królestwo. # Szósta dyrektywa VAT. # Sprawa C-349/96.

  judgment · PL · 11 June 1998

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• Conclusions de l'avocat général Fennelly présentées le 11 juin 1998. # Card Protection Plan Ltd (CPP) contre Commissioners of Customs & Excise. # Demande de décision préjudicielle: House of Lords - Royaume-Uni. # Sixième directive TVA - Ensemble de prestations de services - Prestation de service unique - Notion - Exonérations - Opérations d'assurance - Activités d'assistance - Prestations de services effectuées par les intermédiaires d'assurance - Limitation de l'exonération des opérations d'assurance à celles effectuées par des assureurs agréés. # Affaire C-349/96.

  judgment · FR · 11 June 1998

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• Conclusie van advocaat-generaal Fennelly van 11 juni 1998. # Card Protection Plan Ltd (CPP) tegen Commissioners of Customs & Excise. # Verzoek om een prejudiciële beslissing: House of Lords - Verenigd Koninkrijk. # Zesde BTW-richtlijn - Pakket van diensten - Een enkele dienst - Begrip - Vrijstellingen - Handelingen ter zake van verzekering - Hulpverlening - Diensten verricht door verzekeringsagenten - Beperking van de vrijstelling van handelingen ter zake van verzekering tot die verricht door toegelaten verzekeraars. # Zaak C-349/96.

  judgment · NL · 11 June 1998

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• Forslag til afgørelse fra generaladvokat Fennelly fremsat den 11. juni 1998. # Card Protection Plan Ltd (CPP) mod Commissioners of Customs & Excise. # Anmodning om præjudiciel afgørelse: House of Lords - Forenede Kongerige. # Sjette momsdirektiv - Levering af en flerhed af tjenesteydelser - Levering af en enkelt tjenesteydelse - Begreb - Fritagelser - Forsikringstransaktioner - Assistance - Tjenesteydelser, som udføres af forsikringsformidlere - Begrænsning af fritagelsen for forsikringstransaktioner til kun at omfatte transaktioner, der foretages af personer, der har tilladelse til at udøve forsikringsvirksomhed. # Sag C-349/96.

  judgment · DA · 11 June 1998

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• Julkisasiamiehen ratkaisuehdotus Fennelly 11 päivänä kesäkuuta 1998. # Card Protection Plan Ltd (CPP) vastaan Commissioners of Customs & Excise. # Ennakkoratkaisupyyntö: House of Lords - Yhdistynyt kuningaskunta. # Kuudes arvonlisäverodirektiivi - Palvelujen kokonaisuus - Yksittäisen palvelun tarjoamisen käsite - Vapautukset - Vakuutustoiminnat - Apu - Vakuutusasiamiehen tarjoamat palvelut - Vakuutustoimintojen verosta vapauttamisen rajoittaminen luvan saaneiden vakuutuksenantajien toimintoihin. # Asia C-349/96.

  judgment · FI · 11 June 1998

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• Schlussanträge des Generalanwalts Fennelly vom 11. Juni 1998. # Card Protection Plan Ltd (CPP) gegen Commissioners of Customs & Excise. # Ersuchen um Vorabentscheidung: House of Lords - Vereinigtes Königreich. # Sechste Mehrwertsteuerrichtlinie - Gesamtheit von Dienstleistungen - Erbringung einer einheitlichen Dienstleistung - Begriff - Steuerbefreiungen - Versicherungsumsätze - Beistandsleistungen - Dienstleistungen von Versicherungsvertretern - Beschränkung der Steuerbefreiung von Versicherungsumsätzen auf Umsätze zugelassener Versicherer. # Rechtssache C-349/96.

  judgment · DE · 11 June 1998

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• Conclusiones del Abogado General Fennelly presentadas el 11 de junio de 1998. # Card Protection Plan Ltd (CPP) contra Commissioners of Customs & Excise. # Petición de decisión prejudicial: House of Lords - Reino Unido. # Sexta Directiva sobre el IVA - Conjunto de prestaciones de servicios - Prestación de servicio único - Concepto - Exenciones - Operaciones de seguro - Actividades de asistencia - Prestaciones de servicios efectuadas por agentes de seguros - Limitación de la exención de las operaciones de seguro a las efectuadas por aseguradores autorizados. # Asunto C-349/96.

  judgment · ES · 11 June 1998

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• Förslag till avgörande av generaladvokat Fennelly föredraget den 11 juni 1998. # Card Protection Plan Ltd (CPP) mot Commissioners of Customs & Excise. # Begäran om förhandsavgörande: House of Lords - Förenade kungariket. # Sjätte mervärdesskattedirektivet - Paket av tjänster - En enda tjänst - Begrepp - Undantag - Försäkringstransaktioner - Räddningsservice - Tjänster utförda av försäkringsagenter - Begränsning av undantaget för försäkringstransaktioner till sådana transaktioner som utförs av auktoriserade försäkringsgivare. # Mål C-349/96.

  judgment · SV · 11 June 1998

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• Προτάσεις του γενικού εισαγγελέα Fennelly της 11ης Ιουνίου 1998. # Card Protection Plan Ltd (CPP) κατά Commissioners of Customs & Excise. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: House of Lords - Ηνωμένο Βασίλειο. # Έκτη οδηγία ΦΠΑ - Σύνολο παρεχομένων υπηρεσιών - Ενιαία παροχή υπηρεσιών - Έννοια - Απαλλαγές - Ασφαλιστικές εργασίες - Δραστηριότητες παροχής ßοηθείας - Υπηρεσίες που παρέχουν οι ασφαλιστικοί πράκτορες - Περιορισμός της απαλλαγής των ασφαλιστικών εργασιών στις διενεργούμενες από εξουσιοδοτημένους ασφαλιστές. # Υπόθεση C-349/96.

  judgment · EL · 11 June 1998

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• Conclusões do advogado-geral Fennelly apresentadas em 11 de Junho de 1998. # Card Protection Plan Ltd (CPP) contra Commissioners of Customs & Excise. # Pedido de decisão prejudicial: House of Lords - Reino Unido. # Sexta Directiva IVA - Conjunto de prestações de serviços - Prestação de serviço única - Conceito - Isenções - Operações de seguro - Actividades de assistência - Prestações de serviços efectuadas pelos intermediários de seguros - Limitação da isenção das operações de seguro às operações efectuadas por seguradores autorizados. # Processo C-349/96.

  judgment · PT · 11 June 1998

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