VAT Exemption Also Applies to Claims Management Services, Supreme Court Rules

• The Italian Supreme Court (Cassazione) recognized the VAT exemption regime for insurance companies managing claims, including those operating in the assistance branch (branch 18) and reinsurance activities.
• The exemption applies to claims management services provided to other insurance companies under reinsurance agreements.
• Assistance branch services (e.g., roadside assistance, vehicle repair, replacement car, travel health assistance) are covered by this exemption.
• National and EU laws confirm VAT exemption for insurance, reinsurance, and related services, including those performed by intermediaries.
• The Court of Justice of the EU also considers reinsurance activities as “insurance operations” eligible for VAT exemption.

Source: eutekne.info

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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