Peter Mason (Rosetta Tax), David Jordorson (Association of British Insurers) and Hamish Garnett (MetLife) review the recent Aspiro decision and assess its impact on UK insurance supply chains and insurance intermediary services generally.
‘Each generation lives under the law it inherits. Constant formal updating is not practicable so an Act takes on a life of its own. What the original framers intended sinks gradually into history. While their language may endure as law its current subjects are likely to find that law more and more ill-fitting.’ (Francis Bennion Statutory Interpretation: a code (LexisNexis 6th edn) at section 288).
In this article we shall consider the implications of the recent judgment of the CJEU in Minister Finansów v Aspiro SAformerly BRE Ubezpieczenia sp. z o.o. (Case C-40/15) (Aspiro) its implications for the VAT exemption for insurance...
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Peter Mason (Rosetta Tax), David Jordorson (Association of British Insurers) and Hamish Garnett (MetLife) review the recent Aspiro decision and assess its impact on UK insurance supply chains and insurance intermediary services generally.
‘Each generation lives under the law it inherits. Constant formal updating is not practicable so an Act takes on a life of its own. What the original framers intended sinks gradually into history. While their language may endure as law its current subjects are likely to find that law more and more ill-fitting.’ (Francis Bennion Statutory Interpretation: a code (LexisNexis 6th edn) at section 288).
In this article we shall consider the implications of the recent judgment of the CJEU in Minister Finansów v Aspiro SAformerly BRE Ubezpieczenia sp. z o.o. (Case C-40/15) (Aspiro) its implications for the VAT exemption for insurance...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
