STAATSSECRETARIS VAN FINANCIEN v ARTHUR ANDERSEN & CO
[2007] Lloyd's Rep IR Plus 20
EUROPEAN COURT OF JUSTICE
Before Judge P Jann, President of the Chamber, Judge K Lenaerts (Rapporteur), Judge N Colneric, Judge K Schiemann and Judge E Juhasz
Insurance – Value added tax – Life insurer contracted
out “back office” functions to consultancy – Whether VAT payable on services
provided by consultancy – Whether consultancy an employee of insurer – Whether
consultancy party to insurance and reinsurance transactions – Whether carrying
on services provided by broker or agent – Sixth Council VAT Directive 77/388/EEC,
articles 4 and 13B.