European Union – Value added tax. The Court of Justice gave a preliminary ruling, deciding that art 13(B)(a) of Sixth Council Directive (EEC) 77/388 had to be interpreted as meaning that the supply of services whereby an economic operator which was independent of a second-hand motor-vehicle dealer provides, in return for payment of a lump sum, a warranty covering mechanical breakdowns which could affect certain parts of that vehicle constituted an exempt insurance transaction within the meaning of that provision.