- The Douai Administrative Court of Appeal issued a judgment on VAT for insurance services on March 20, 2025.
- The case involved GID Assurances, a French insurance broker, audited for 2016 to 2018.
- The tax authorities questioned the VAT exemption for services by foreign providers from Tunisia, Israel, and the UK.
- These providers conducted telephone prospecting to present insurance products and set appointments.
- The central issue was whether these providers were intermediaries under article 261 C, 2 of the French Tax Code.
- GID Assurances argued these were intermediation services based on the VAT Directive and European case law.
- The Court found the providers lacked autonomy, as they followed scripts and were not involved in contract finalization.
- The Court ruled this was commercial assistance, not intermediation, thus not eligible for VAT exemption.
- The decision aligns with European case law, requiring direct participation in contract conclusion for exemption.
Source: cyplom.com
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.
