Court of Justice of the European Union · Judgment
C-267/21Uniqa Asigurări SA v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală de Administrare a Marilor Contribuabili
- Decided
- 2022-08-01
- ECLI
- ECLI:EU:C:2022:614
- CELEX
- 62021CJ0267
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 56 – Supply of insurance services – Point of reference for tax purposes – Claims settlement services provided by third-party companies in the name and on behalf of an insurer.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act