According to the CJEU, acts consisting in an insurance company selling wrecks of motor vehicles acquired from its insured persons, which have been damaged in accidents covered by this company, to third parties do not fall within the scope of Article 135(1)(a) of the VAT Directive.
Transactions consisting in an insurance company selling to third parties wrecks of motor vehicles which have been acquired from its insured persons and which have been damaged in accidents covered by that company, also do not fall within the scope of Article 136(a) of the VAT Directive.
Source BTW jurisprudentie
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