- The District Court of Northern Netherlands seeks preliminary rulings from the Supreme Court regarding whether the claims settlement services and insurance services provided by X constitute a single service. X, a part of an insurance group, appoints 100% subsidiary claims adjusters in other Member States to settle claims abroad.
- X believes that the VAT charged by the foreign claims adjusters has been paid incorrectly, as it is not due, and argues that the claims settlement services and insurance services should be considered a single service.
- The court asks the Supreme Court two questions: whether the claims settlement service and the insurance service together constitute a single economic supply for VAT purposes, and if not, whether the claim settlement service is an additional service to the insurance service.
Source Taxlive
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