Court of Justice of the European Union · Judgment
C-42/22Generali Seguros SA v Autoridade Tributária e Aduaneira
- Decided
- 2023-03-09
- ECLI
- ECLI:EU:C:2023:183
- CELEX
- 62022CJ0042
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemption from VAT – Article 135(1)(a) – Exemption of insurance and reinsurance transactions – Article 136(a) – Exemption of supplies of goods used solely for an exempt activity – Concept of ‘insurance transactions’ – Resale of parts from written-off motor vehicles purchased from insured persons – Principle of fiscal neutrality.
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
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