Card Protection Plan Ltd v Commissioners of Customs and Excise (Case C-349/96)

Source:	All England Reporter
Publisher Citation:	[1999] All ER (D) 201
Court:	Court of Justice of the European Communities (Sixth Chamber)
Judge:	Judges Kapteyn (President of the Chamber), Hirsch (Rapporteur), Mancini, Ragnemalm and Schintgen
Judgment Dates:	25 February 1999

Catchwords

European Community - Package of services - Single service - Concept - Exemptions - Insurance transactions - 'Assistance activities' - Supplies of services by insurance intermediaries - Restriction of insurance exemption to transactions of authorised insurers - Council Directive (EEC) 77/388 art 13B.

The Case

Practice Areas

Company Commercial

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