Comments on ECJ C-42/22: Sale of end-of-life vehicles of clients by insurer subject to VAT levy

The Court of Justice of the EU rules that the sale of end-of-life vehicles of its clients by an insurance company is not exempt from VAT. The sales and the insurance contracts are not so closely linked that they form a whole.

Source Taxlive

See also ECJ C-42/22 (Global Companhia de Seguros) – Judgment – The concept of ‘insurance and reinsurance transactions’ does not includes related or supplementary activities as purchase and sale of parts from written-off vehicles

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