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Non-life insurance and claims settlement service together do not constitute one indivisible supply if services are provided by different traders to different customers

The case discusses the exemption of turnover tax for non-life insurance and claims settlement services provided by different traders to different customers. It involves a situation where a non-life insurer appoints claims representatives in other EU Member States to handle and settle claims on its behalf. The question arises whether the claims settlement services are exempt from turnover tax and whether they are considered an ancillary service to the insurance service. The Supreme Court is asked to provide a preliminary ruling on this matter.

Source BTW jurisprudentie

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