«(Sixth VAT Directive – Article 13A(1)(f) and 13B(a) – Exemption for services performed by independent groups not likely to give rise to distortions of competition – Exemption for insurance transactions and related services performed by insurance brokers and insurance agents – Assessments of damage caused to motor vehicles carried out by an association on behalf of insurance companies which are members of that association)»

1.. Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Exemptions provided for by the Sixth Directive – Exemption for insurance transactions and related services performed by insurance brokers and insurance agents – Concept – Assessment of damage caused to motor vehicles carried out by an association on behalf of insurance companies which are members of that association – Excluded (Council Directive 77/388, Art. 13B(a))

2.. Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Exemptions provided for by the Sixth Directive – Exemption for the provision of services by independent groups of persons performing an exempted activity with a view to providing services to their members – Conditions – No risk that competition may be distorted – National legislation providing for a temporary exemption – Whether permissible – Conditions (Council Directive 77/388, Art. 13A(1)(f))

JUDGMENT OF THE COURT (Fifth Chamber) 20 November 2003 (1)

((Sixth VAT Directive – Article 13A(1)(f) and 13B(a) – Exemption for services performed by independent groups not likely to give rise to distortions of competition – Exemption for insurance transactions and related services performed by insurance brokers and insurance agents – Assessments of damage caused to motor vehicles carried out by an association on behalf of insurance companies which are members of that association))

In Case C-8/01,

REFERENCE to the Court under Article 234 EC by the Østre Landsret (Denmark) for a preliminary ruling in the proceedings pending before that court between

and

on the interpretation of Article 13A(1)(f) and 13B(a) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes ─ Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1),

THE COURT (Fifth Chamber),,

composed of: P. Jann, acting for the President of the Fifth Chamber, A. La Pergola and S. von Bahr (Rapporteur), Judges,

Advocate General: J. Mischo,

after considering the written observations submitted on behalf of:

having regard to the Report for the Hearing,

after hearing the oral observations of Assurandør-Societetet, acting on behalf of Taksatorringen, represented by M. Svanholm and R. Philip, of the Danish Government, represented by K. Lundgaard Hansen, and of the Commission, represented by R. Lyal and T. Fich, acting as Agent, at the hearing on 27 June 2002,

after hearing the Opinion of the Advocate General at the sitting on 3 October 2002,

gives the following

Community legislation

.

.

National legislation

...

Observations submitted to the Court

Findings of the Court

Observations submitted to the Court

Findings of the Court

Observations submitted to the Court

Findings of the Court

Observations submitted to the Court

Findings of the Court

On those grounds,

THE COURT (Fifth Chamber),

in answer to the questions referred to it by the Østre Landsret by order of 20 December 2000, hereby rules:

Jann

La Pergola

von Bahr

Delivered in open court in Luxembourg on 20 November 2003.

R. Grass

V. Skouris

Registrar

President