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The VAT briefing for April 2016

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30 March 2016
Card image Lee Squires
Card image Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) provide a round-up of recent developments, including: the CJEU decision in Minister Finansów v Aspiro SA; the Court of Appeal cases of Davis & Dann and BPP Holdings; and the Upper Tribunal decision in Bratt Auto. 

Aspiro SA: outsourced insurance claims handling

In Minister Finansów v Aspiro SA (C-40/15) the CJEU confirmed that services relating to the settlement of claims do not fall within the VAT exemption for insurance and reinsurance transactions and related services performed by insurance brokers and agents. 

Aspiro provided outsourced claims handling services to an insurance company which included settling claims on behalf of the insurer. The key question was whether or not these services were ‘related services’ and therefore within the VAT exemption in Article 135(1)(a) of the Directive. The Polish tax authority argued that the services were not exempt because Aspiro did...

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