Market leading insight for tax experts
View online issue

BGZ Leasing sp zoo v Dyrektor Izby Skarbowej w Warszawie

In the Polish case of BGZ Leasing sp zoo v Dyrektor Izby Skarbowej w Warszawie (CJEU Case C-224/11) a leasing company (B) required its customers to insure the goods which it leased to them and offered to arrange such insurance. It treated the insurance charges as exempt from VAT under article 135(1)(a) of EC Directive 2006/112/EC. The tax authority issued a ruling that the insurance was ancillary to the principal supply of leasing and was liable to the standard rate of VAT. B appealed and the case was referred to the CJEU which issued judgment in favour of B holding that ‘the supply of insurance services for a leased item and the supply of the leasing services themselves must in principle be regarded as distinct and independent supplies of services...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.