Insurance Update - ECJ: Re/Insurance Portfolio Transfers Subject to VAT - November 2009
02 nov.. 2009 |
ECJ: Re/Insurance Portfolio Transfers Subject to VAT
On 22 October 2009 the European Court of Justice (ECJ) delivered judgment concerning the VAT treatment of portfolio transfers of both primary and reinsurance business1, a case that came before the ECJ upon referral from the German Federal Tax Court (BFH).
Avocats Franz Janssen, Dr. Gunbritt Kammerer-Galahn, Wolfgang Schaller, Anthony Menzies, James Crabtree, Peter Kempe, Jonathan Rogers, Alain de Foucaud, Christine Flion, Christopher Dixon, Hasan Rizvi