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VAT Exemption in the Insurance Sector

Facts of the ECJ – Aspiro case (C-40/15) - The Polish Aspiro company supplies, in the name and on behalf of an insurance company, on the basis of a contact concluded with that company, comprehensive services for the settlement of insurance claims.

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ECJ: Of ECJ VAT cases – A single transaction or multiple transactions for VAT purposes?

CPP case (Case C-349/96) Facts Card Protection Plan Ltd. („CPP\"),which is headquartered in the United Kingdom, supplies a service covering the indemnification of cardholders against financial loss in the event of loss or theft of their bank cards and other damages arising on their travels (such as damages related to the finding of lost luggage) under a so-called “Card Protection Plan”.

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