Uniqa Asigurări. Place of supply of insurance services. Claims settlement services. Court of Justice

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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.
Original languageEnglish
Article numberH&I 2022/287
Pages (from-to)112-115
Number of pages4
JournalHighlights & Insights on European Taxation
Issue number10
Publication statusPublished - 24 Oct 2022

Court cases

TitleH&I 2022/287
CourtHof van Justitie EU
Date of judgement1/08/22
Case numberC‑267/21


  • Place of supply
  • VAT
  • Supply of insurance services
  • Claims settlement services

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