- Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.
- See Art 137 VAT Directive. Germany, France and Belgium are applying the option to tax financial services.
- See C-349/96 Card Protection Plan Ltd CPP v Commissioners of Customs & Excise [1999] ECR I-2323, para 17; C-240/99 Försäkringsaktiebolaget Skandia publ [2001] ECR I-1951, para 37; C-8/01 Taksatorringen genom Assurandør_Societetet v Skatteministeriet [2003] ECR I-13711, paras 39 and 41; and C-13/06 Commission v Greece [2006] ECR I-11563, para 10.
- 12988/10 LIMITEE FISC 90, 31 August 2010.
- See also Ulrika Hansson, EU-förslaget om mervärdesskatt och finansiella tjänster—var står vi vart går vi?, Svensk skattetidning 2010, p 852.
- See Ine Lejune, David Stevens and Mark Killer, ‘The International Direction in the VAT Treatment of Financial Services’ in Michael Lang, Peter Melz and Eleonor Kristoffersson (eds), Value Added Tax and Direct Taxation: Similarities and Differences (IBFD, 2009) 684.
- The Swedish Supreme Administrative Court has in case RÅ 2004 not. 46 deemed insurance services in connection with the sale of appliances to be subordinate to the sale of goods. In case C-224/11 BGZ Leasing (pending case) a reference was made to the CJEU for a preliminary ruling as to whether a service providing insurance for a leased item and the leasing service were to be treated as separate services or as one single, comprehensive, composite leasing service.
- See Lejune, Stevens and Killer (n 6) 678–9.
- Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax.
World Journal of VAT/GST Law
Volume 1, 2012 - Issue 1