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Comments on C-42/22 (Global Companhia de Seguros): Resale of wrecks by an insurance company and exemption from VAT

Judgment of the CJEU of 9 March 2023 in case C-42/22, Global Companhia de Seguros.

In the context of a dispute between Generali Seguros, formerly Global Companhia de Seguros, and the Portuguese tax authorities, a reference for a preliminary ruling was made. It concerned the possibility of recognizing the resale of vehicle wrecks carried out by the plant as activities exempt from VAT.

Source: www.mddp.pl

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