The Law Reports (Appeal Cases)
[1999] 2 AC 601
[COURT OF JUSTICE OF THE EUROPEAN COMMUNITIES]
CARD PROTECTION PLAN LTD.
v.
CUSTOMS AND EXCISE COMMISSIONERS
(Case C-349/96)
1998 March 24;
June 11;
1999 Feb. 25
June 11;
1999 Feb. 25
President of Chamber P. J. G. Kapteyn, Judges G. Hirsch, G. F. Mancini, H. Ragnemalm and R. Schintgen Advocate General N. Fennelly
Revenue
— Value added tax
— Exemptions
— Business of indemnification of credit card holders on loss of cards
— Whether exempt as “insurance transaction”
— Whether related card registration service taxable as separate non-exempt supply
— Whether permissible to limit insurance exemption to authorised insurers
—
Value Added Tax Act 1983 (c. 55), s. 17, Sch. 6, Group 2, item 1
—
Council Directive (73/239/E.E.C.) (as amended), annex, point A(18)
—
Council Directive (77/388/E.E.C.), art. 13(B)(a)