- The Court of Noord-Nederland has submitted preliminary questions to the Hoge Raad regarding the VAT consequences of foreign claims adjusters within an insurance group.
- The court is unsure whether the claims settlement services and insurance services provided by X constitute a single supply.
- X, a member of a insurance group, appoints foreign claims adjusters to handle claims abroad. These adjusters issue invoices to X for their services, which X treats as taxable services subject to the reverse charge mechanism.
- X believes that the VAT paid on these services is incorrect, as it argues that the claims settlement services and insurance services constitute a single supply.
- The court is uncertain whether these services should be considered a single, indivisible economic supply for VAT purposes.
- The court has posed two questions to the Hoge Raad regarding the nature of these services and their VAT treatment.
Source: taxlive.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.
