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

Kevin van Abswoude

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

Kevin van Abswoude

Research output: Contribution to journal › Case note › Professional

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Abstract

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 language	English
Article number	H&I 2022/287
Pages (from-to)	112-115
Number of pages	4
Journal	Highlights & Insights on European Taxation
Issue number	10
Publication status	Published - 24 Oct 2022

Court cases

Title	H&I 2022/287
Court	Hof van Justitie EU
Date of judgement	1/08/22
ECLI ID	ECLI:EU:C:2022:614
Case number	C‑267/21

Keywords

Place of supply
VAT
Supply of insurance services
Claims settlement services

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https://www.inview.nl/document/id9d0d205ddbd845e7a51926226426d071?ctx=WKNL_CSL_1693

MS Ključarovci. Triangular transactions valid despite direct delivery. VAT benefits denied in cases of fraud. General Court
van Abswoude, K., 15 Jan 2026, In: Highlights & Insights on European Taxation. 1, H&I 2026/10.(H&I 2026/10; 3/12/25, Case number: T-646/24).
Research output: Contribution to journal › Case note › Professional
Herdijk. Liability for VAT debts. EU law does not preclude Dutch legislation on obligation to notify the inability to pay a tax debt. Court of Justice
van Abswoude, K., 4 Feb 2025, In: Highlights & Insights on European Taxation. 1, H&I 2025/19.(H&I 2025/19; 14/11/24, ECLI ID: ECLI:EU:C:2024:961).
Research output: Contribution to journal › Case note › Professional

Open Access
File
B2 Energy. VAT exemption of intra-community supplies. Status of taxable person. Court of Justice
van Abswoude, K., 29 Apr 2024, In: Highlights & Insights on European Taxation. 4, 5 p., H&I 2024/92.(H&I 2024/92 (B2 Energy); 29/02/24, ECLI ID: ECLI:EU:C:2024:186).
Research output: Contribution to journal › Case note › Professional

Open Access
File

Cite this

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title = "Uniqa Asigur{\u a}ri. Place of supply of insurance services. Claims settlement services. Court of Justice",

abstract = "Judgment of the Court of Justice in the case Uniqa Asigur{\u a}ri. 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 {\textquoteleft}services of consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services, as well as data processing and the provision of information{\textquoteright} referred to in that provision.",

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journal = "Highlights \& Insights on European Taxation",

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AB - 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.

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ER -

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

Abstract

Court cases

Keywords

Access to Document

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Research output

MS Ključarovci. Triangular transactions valid despite direct delivery. VAT benefits denied in cases of fraud. General Court

Herdijk. Liability for VAT debts. EU law does not preclude Dutch legislation on obligation to notify the inability to pay a tax debt. Court of Justice

B2 Energy. VAT exemption of intra-community supplies. Status of taxable person. Court of Justice

Cite this