Market leading insight for tax experts
View online issue

The VAT briefing for April 2016

© Copyright LexisNexis 2025. All rights reserved.
30 March 2016
Card image Lee Squires
Card image Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) provide a round-up of recent developments, including: the CJEU decision in Minister Finansów v Aspiro SA; the Court of Appeal cases of Davis & Dann and BPP Holdings; and the Upper Tribunal decision in Bratt Auto. 

Aspiro SA: outsourced insurance claims handling

In Minister Finansów v Aspiro SA (C-40/15) the CJEU confirmed that services relating to the settlement of claims do not fall within the VAT exemption for insurance and reinsurance transactions and related services performed by insurance brokers and agents. 

Aspiro provided outsourced claims handling services to an insurance company which included settling claims on behalf of the insurer. The key question was whether or not these services were ‘related services’ and therefore within the VAT exemption in Article 135(1)(a) of the Directive. The Polish tax authority argued that the services were not exempt because Aspiro did...

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

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

Subscribe Now...

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 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Lexgreen Services Ltd v HMRC
3 September 2025
W Tinkler v HMRC
3 September 2025
Clear Pay Payroll Ltd v HMRC
3 September 2025
IN BRIEFRSS Read all
MOST READ Read all
T Masters v HMRC
27 August 2025
Copyright © 2025 LexisNexis
Top