- Coöperatie X UA provided insurance services, including coverage for damage events in other EU and EEA countries
- X had to appoint a claims adjuster in the relevant country to handle the claims on its behalf
- The issue at hand is whether X correctly paid VAT for the foreign claims handling services
- X argues that the claims handling services are part of the insurance services it provides and should be exempt from VAT
- The tax authority disagrees and believes X should have paid VAT for the claims handling services
- X seeks a refund of €134,489 based on its primary and secondary arguments, or €97,863 based on its tertiary argument
- The tax authority maintains that X correctly paid VAT for the foreign claims handling services
Source: uitspraken.rechtspraak.nl
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.
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