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SVInfo
- Referral date: 22-07-2021
- Show case reference
- Ruling date: 24-11-2022
References in this case
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22.11.2021 |
EN |
Official Journal of the European Union |
C 471/18 |
Request for a preliminary ruling from the Kúria (Hungary) lodged on 22 July 2021 — CIG Pannónia Életbiztosító Nyrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Case C-458/21)
(2021/C 471/25)
Language of the case: Hungarian
Referring court
Kúria
Parties to the main proceedings
Appellant: CIG Pannónia Életbiztosító Nyrt.
Respondent: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Question referred
Must Article 132(1)(c) of [Council] Directive 2006/112/EC (1) [of 28 November 2006 on the common system of value added tax] be interpreted as meaning that a service used by [an insurance company] is exempt from VAT where the purpose of the service is:
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to verify the accuracy of a diagnosis of a serious illness with which the insured has been diagnosed; and |
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to seek the best medical care available to treat the insured; and |
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where included in the cover offered by the insurance policy and at the request of the insured, to arrange provision of the medical care abroad? |
(1) OJ 2006 L 347, p. 1.