Comments on ECJ C-458/21: ‘Medical’ services supplied to insurance company – whether exempt – no – taxpayer loss

The taxpayer sells a health insurance product which covers individuals for medical care abroad in relation to five serious illnesses. Under that contract, the insured person is not entitled to the insurance service in case of acute illness or where the illness has yet to be examined by a local health care professional

The taxpayer entered into a contract with a Spanish company Best Doctors España SAU (‘Best Doctors’). Under that agreement Best doctors supplies the following services:

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Source KPMG

See also C-458/21 (CIG Pannónia Életbiztosító) – Judgment – Medical exemption for service used by an insurance company

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