T/ECJ : Even if an insurance sub-broker/sub-agent does not have a direct relationship with parties to insurance or reinsurance contract, he may claim exemption available to insurance agents

-

ST/ECJ : Even if an insurance sub-broker/sub-agent does not have a direct relationship with parties to insurance or reinsurance contract, he may claim exemption available to insurance agents



[2013] 33 taxmann.com 159 (ECJ)

EUROPEAN COURT OF JUSTICE

J.C.M. Beheer BV