A Look Back at EU VAT Developments in 2019 Regarding Insurance and Financial Services: Part 2

In the first part of this two-part article (published in the previous issue of the journal), the author provided some background and a detailed review of the 2019 case law of the ECJ in the area of insurance and financial services. He highlighted the main elements of clarifications provided by the ECJ in this field in the past year. In this second part of the article, the author focuses on the pending cases and on recent policy developments that might have an impact on the most expected reform of the EU VAT framework for insurance and financial services.