H&I 2022/287
Uniqa Asigurări. Place of supply of insurance services. Claims settlement services. Court of Justice
CJ 01-08-2022, C-267/21 (Uitspraak), m.nt. Kevin van Abswoude (Uniqa Asigurări)
- Instantie
Court of Justice of the European Union
- Datum
1 augustus 2022
- Zaaknummer
C-267/21
- Noot
Kevin van Abswoude
- Roepnaam
Uniqa Asigurări
- JCDI
JCDI:ADS668286:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Omzetbelasting / Plaats van levering en dienst
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 01‑08‑2022
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 23‑04‑2021
- Wetingang
Council directive 2006/112/EC Article 56 paragraph 1-c
Essentie
Judgment of the Court of Justice in the case Uniqa Asigurări. Article 56(1)(c) of Council Directive 2006/112/EC must be interpreted as meaning that claims settlement services provided by third-party companies, in the name and on behalf of an insurance company, do not come within the scope of the ‘services of consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services, as well as data processing and the provision of information’ referred to in that provision.
Samenvatting
This case concerns the place of supply of claims settlement services provided to a Romanian insurance company (Uniqa Asigurări SA, hereinafter ‘Uniqa’) ... Verder lezen? Log in om dit document te bekijken.