Market leading insight for tax experts
View online issue

Directeur Général des Finances Publiques v Mapfre Warranty SpA

In Directeur Général des Finances Publiques v Mapfre Warranty SpA (C-584/13) (4 February 2015) the advocate general (AG) considered that the provision of car breakdown cover was an insurance service exempt from VAT.

Mapfre charged second-hand car dealers a fixed sum and agreed to meet the cost of repairing the vehicles if they broke down during a specified period. It treated the charges to the dealers as subject to VAT. The French tax authority viewed the supplies made by Mapfre as VAT exempt supplies of insurance.

The AG noted that the Sixth Directive does not define ‘insurance’; however it had been defined by the CJEU in particular in BGZ Leasing (C-224/11). That definition was sufficiently wide to cover services by a trader which is not an insurer but which provides cover to its clients under a collective insurance provided by an insurance company. Furthermore it was...

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.