The Lyon Administrative Appeal Court decision rendered on 13 December 2016, n°15LY01413, has been taken over, on 1 March 2017, by the FTA in its BOFiP database BOI-TVA-CHAMP-30-10-60-10 §260.
As a reminder, this decision specifies in particular that the sale or renting out of a good and the insurance cover on that same good should be dissociated when the insurance cover is optional and that such a service can be provided by another operator than the one making the sale or the renting out of the good to be insured. In that case, the insurance transaction is VAT exempt and the operator must take it into account when computing its right to deduct VAT.
The publication of these comments should have some impact on ongoing litigation.
