Judgment_paragraph 42 · Directeur général des finances publiques v Mapfre asistencia compañia internacional de seguros y reaseguros SA and Mapfre warranty SpA v Directeur général des finances publiques (C-584/13)

42In this regard, as the Advocate General has observed in point 28 of his Opinion and as is clear from the case-law cited in paragraph 28 of the present judgment, the essence of an ‘insurance transaction’, within the meaning of Article 13(B)(a) of the Sixth Directive, lies in the fact that the insured person is exempted from the risk of bearing financial loss, which is uncertain, but potentially significant, by the premium, payment of which for that person is certain but limited.