Hearings
European Union
25 Feb 1999 (Case C-349/96); EU:C:1999:93; [1999] 2 AC 601; [1999] 3 WLR 203; [1999] All ER (EC) 339; [1999] STC 270; [1999] ECR I-973, ECJ
Card Protection Plan Ltd v Customs and Excise Comrs
See also
Subject Matter
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, s 17, Sch 6, Group 2, item 1 — Council Directive (73/239/EEC) (as amended), annex, point A(18) — Council Directive (77/388/EEC), art 13(B)(a)
(Case C-349/96); EU:C:1999:93; [1999] 2 AC 601; [1999] 3 WLR 203; [1999] All ER (EC) 339; [1999] STC 270; [1999] ECR I-973, ECJ