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.

Source: futd.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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