In this decision, the Nantes Administrative Court of Appeal opts for a strict vision of the VAT exemption applicable to activities performed by insurance intermediaries as provided for in article 261 C, 2° of the FTC.
Indeed, according to the Court of Appeal, back-office activities, consisting in rendering services, in return for payment, to an insurance company, cannot be considered as supplies of services relating to transactions performed by a broker or an insurance intermediary, even when the service provider is registered in the ORIAS.
This standpoint of the Nantes Administrative Court of Appeal is a continuation of the principles stated by the CJEU (C.472/03 “Arthur Andersen” and C.40/15 “Aspiro”). According to the CJEU, it is indeed necessary for the insurance intermediary to have a contractual relationship with both the insurer and the insured party, and that his activity encompasses essential aspects of the role of insurance intermediary, such as the research of prospects and their linkage with the insurer, so that his activities benefit from the VAT exemption.
However, it appears that the French Administrative doctrine was not invoked in this case.