The VAT briefing for April 2016

Aspiro SA: outsourced insurance claims handling

In Minister Finansów v Aspiro SA (C-40/15) the CJEU confirmed that services relating to the settlement of claims do not fall within the VAT exemption for insurance and reinsurance transactions and related services performed by insurance brokers and agents. 

Aspiro provided outsourced claims handling services to an insurance company which included settling claims on behalf of the insurer. The key question was whether or not these services were ‘related services’ and therefore within the VAT exemption in Article 135(1)(a) of the Directive. The Polish tax authority argued that the services were not exempt because Aspiro did...