Opinion of Advocate General Kokott delivered on 23 December 2015.

Minister Finansów v Aspiro SA.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 135(1)(a) — Exemption for insurance — Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ — Claims settlement services provided by and on behalf of an insurer.#Case C-40/15.
Opinion of Advocate General Kokott delivered on 23 December 2015