STAATSSECRETARIS VAN FINANCIEN v ARTHUR ANDERSEN & CO Case C-472/03

[2007] Lloyd's Rep IR 484

EUROPEAN COURT OF JUSTICE

Before Judge P Jann, President of the Chamber, Judge K Lenaerts (Rapporteur), Judge N Colneric, Judge K Schiemann and Judge E Juhasz

Insurance - Value added tax - Life insurer contracted out “back office” functions to consultancy - Whether VAT payable on services provided by consultancy - Whether consultancy an employee of insurer - Whether consultancy party to insurance and reinsurance transactions - Whether carrying on services provided by broker or agent - Sixth Council VAT Directive 77/388/EEC, articles 4 and 13B.