Brussels, 05/02/2015 (Agence Europe) - If a company, for a flat-rate fee, offers a guarantee against mechanical breakdowns that could affect certain parts of used vehicles, this should be considered as an insurance transaction exempt from VAT and not as the provision of a service subject to VAT.
That is the response put to the Court of Justice of the EU by Advocate General Maciej Szpunar in an opinion delivered on Wednesday 4 February in a case (C-584/13) where the French appeal court asked...