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 ...
