VAT Liability for EU Damage Settlement Services – Coöperatie X UA Case Analysis

• Coöperatie X UA provided insurance services, including coverage for damage events in other EU and EEA countries
• X had to appoint a claims adjuster in the relevant country to handle the claims on its behalf
• The issue at hand is whether X correctly paid VAT for the foreign claims handling services
• X argues that the claims handling services are part of the insurance services it provides and should be exempt from VAT
• The tax authority disagrees and believes X should have paid VAT for the claims handling services
• X seeks a refund of €134,489 based on its primary and secondary arguments, or €97,863 based on its tertiary argument
• The tax authority maintains that X correctly paid VAT for the foreign claims handling services

Source: uitspraken.rechtspraak.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.