Communication: new case No. 0042 of 2022

IDENTIFIER
62022CN0042
LANGUAGE
English
COURT
Court of Justice of the European Union
AG OPINION
NO
REFERENCES MADE
0
REFERENCED
0
DOCUMENT TYPE
Communication: new case

Judgment



25.4.2022   

EN

Official Journal of the European Union

C 171/17


Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 19 January 2022 — Global, Companhia de Seguros, S.A. v Autoridade Tributária e Aduaneira

(Case C-42/22)

(2022/C 171/21)

Language of the case: Portuguese

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings

Appellant: Global, Companhia de Seguros, S.A.

Respondent: Autoridade Tributária e Aduaneira

Questions referred

A.

Must Article 13(B)(a) of the Sixth VAT Directive, (1) and, therefore, the current Article 135(1)(a) of the VAT Directive, (2) be interpreted as meaning that the concept of ‘insurance and reinsurance transactions’ includes, for the purposes of exemption from VAT, related or supplementary activities such as the purchase and sale of parts from written-off vehicles?

B.

Must Article 13(B)(c) of the Sixth VAT Directive, and, therefore, the later Article 136(a) of the VAT Directive, be interpreted as meaning that parts from written-off vehicles are regarded as being purchased and sold solely for an exempt entity, where those goods have not given rise to the right to deduction of VAT?

C.

Is it contrary to the principle of VAT neutrality for the sale of parts from written-off vehicles by insurance companies not to be exempt from VAT where there was no right to deduction of VAT?


(1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1, Portuguese special edition: Chapter 09 Volume 001 P. 54).

(2)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).



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