Distinct VAT Treatment of Insurance and Claim Handling in the Netherlands: Supreme Court Ruling

• Dutch VAT Group X is a casualty insurer based in the Netherlands
• X appointed claim managers in France, Belgium, and Germany
• X self-assessed VAT on claim managing services from group companies in other EU Member States
• X argued that claim handling services should be exempt from VAT as they are ancillary to insurance services
• The Supreme Court ruled that claim management services are not exempt from VAT
• Two entrepreneurs providing different services under different legal arrangements cannot be considered a single supply for VAT purposes
• This judgment is relevant for the insurance sector and other businesses
• Principle cannot be abused: Part Service Srl C-425/06.

Source: dlapiper.com

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.

---

---