04.02.2015 Used car warranty by third party an insurance? An ECJ advocate general has suggested the court hold the provision of a warranty by an independent business for certain components and assemblies within used cars sold by a dealer is an insurance, the premium for which should be taxed as such. Categories: From EuropeKeywords: Insurance tax, warranty, dealer
26.02.2014 No insurance tax for warranty risks on construction work abr ... The Supreme Tax Court has held that insurance taken out with an EU/EEA insurer to cover warranty risks on a plant constructed outside Germany is free of insurance tax. However, the same insurance taken out with a non-EU/EEA insurer is subject to the tax if the insured person is a domestic legal or natural person. Categories: Supreme Tax Court casesKeywords: Insurance tax, construction, warranty, E ...
02.03.2011 Variable insurance policy excess not taxable as premium The Supreme Tax Court has held that only payments by an insured person in return for risk assumption by the insurer qualify as insurance premiums subject to insurance tax. Categories: Supreme Tax Court casesKeywords: Insurance tax, insurance excess, premium
