(February 4, 2015)
On February 4, 2015 the opinion of Advocate General M. Szpunar in Case C-584/13, Mapfre Asistencia and Mapfre Warranty was published on the website of the European Court of Justice (CJEU). Unfortunately no English version of this opinion has been published on the website of the CJEU yet. The opinion however is available in many other languages (e.g. French, German, Italian, Dutch, etc.). The case regards the question whether Article 13, B under a of the Sixth Council Directive applies to service by which a supplier of those services provides an extended guarantee for failure of certain parts of used cars during a certain period after purchase of the car.
In the opinion Advocate Szpunar proposes that the Court gives the following reply to the question referred for a preliminary ruling by the Cour de cassation:
A service provided by a person, being independent from the reseller of the used cars, by which this person against an upfront fee provides a((n) extended) guarantee covering the costs of repairs of those cars in case of a mechanical failure which is covered by the guarantee, is covered by term “insurance and reinsurance transactions” as meant in Art 13, B under a of the Sixth Council Directive and is therefore exempt from VAT.
Click here to be forwarded to the full text of the opinion as published on the website of the CJEU, which will open in a new window.
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