Judgment of the Court (Tenth Chamber) of 1 August 2022 (request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie — Romania) — Uniqa Asigurări SA v Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor, Direcţia Generală de Administrare a Marilor Contribuabili

(Case C-267/21) (1)

(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)

(2022/C 408/20)

Language of the case: Romanian

Referring court

Înalta Curte de Casaţie şi Justiţie

Parties to the main proceedings

Applicant: Uniqa Asigurări SA

Defendants: Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor, Direcţia Generală de Administrare a Marilor Contribuabili

Operative part of the judgment

Article 56(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that claims settlement services provided by third-party companies, in the name and on behalf of an insurance company, do not come within the scope of the ‘services of consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services, as well as data processing and the provision of information’ referred to in that provision.

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(1)   OJ C 349, 30.8.2021.