No. 17,611

Decision given on 19 March 2002 by Dr Brice (Chairman).

Exemption – Finance – Outsourcing – Appellant operating loan centre on behalf of bank – Whether supplies exempt – Whether appellant grants and negotiates credit – Whether appellant undertakes transactions concerning current accounts, payments, transfers or debts – Whether sale of insurance a separate exempt supply – Directive 77/388, the sixth VAT directive, art. 13(B)(a) and (d)(1) and (3).

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