Prejudicial questions on VAT consequences of foreign claims adjuster services

Coöperatie X UA provided insurance services, including coverage for damages in other EU and EER countries.
X appointed foreign claims handlers to handle damages in other countries.
X had separate entities in Germany, Belgium, and France to handle most of the claims, while non-affiliated individuals were appointed in other countries.
X had two phases for handling damages: the insurance contract phase (service 1) and the claims handling phase (service 2).
X initially treated the services of the claims handlers as taxable services and paid VAT on them.
X believed that the VAT paid on the claims handling services was wrongly paid.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.