Comments on ECJ C-267/21: Place of supply of claims handling and settlement services (B2C)

In Uniqa Asigurări (C-267/21), the taxpayer was an insurer covering the risks relating to motor accidents and medical expenses occurring abroad. The taxpayer entered into ‘partnership’ arrangements with over 20 companies in various countries outside its own jurisdiction under which those companies would settle claims of the taxpayer’s customers in the country in which the accident occurred.

Source DLA Piper

See also ECJ C-267/21 (Uniqa Asigurari) – Judgment – Place of supply of claims handling and settlement services (B2C)

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