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Supreme Court: Insurance Cooperative Services for VAT Not Indivisible

  • The Supreme Court ruled on a case involving a cooperative insurance service and VAT.
  • Cooperative X UA provided services in the insurance sector and was considered a fiscal entity under Article 7, paragraph 4, of the VAT Act.
  • X offered truck and car insurance (both liability and comprehensive).
  • X provided coverage for incidents occurring in other EU member states and EEA member states.
  • In certain cases, X was not allowed to handle claims directly and had to appoint a claims adjuster in the relevant member state to settle the claims on its behalf.

Source: futd.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.

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