# C_2023164EN.01001501.xml

| 8.5.2023 | EN | Official Journal of the European Union | C 164/15 |
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8.5.2023

EN

Official Journal of the European Union

C 164/15

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Judgment of the Court (Ninth Chamber) of 9 March 2023 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Generali Seguros SA, formerly Global — Companhia de Seguros SA v Autoridade Tributária e Aduaneira

(Case C-42/22, (1) Generali Seguros)

(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)

(2023/C 164/19)

Language of the case: Portuguese

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings

Applicant: Generali Seguros SA, formerly Global — Companhia de Seguros SA

Defendant: Autoridade Tributária e Aduaneira

Operative part of the judgment

| 1. | Article 135(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
  must be interpreted as meaning that transactions consisting of the sale by an insurance undertaking to third parties of parts from written-off motor vehicles that have been involved in accidents covered by that undertaking, which it has purchased from the persons whom it insures, do not fall within the scope of that provision. |
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1.

Article 135(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

must be interpreted as meaning that transactions consisting of the sale by an insurance undertaking to third parties of parts from written-off motor vehicles that have been involved in accidents covered by that undertaking, which it has purchased from the persons whom it insures, do not fall within the scope of that provision.

| 2. | Article 136(a) of Directive 2006/112
  must be interpreted as meaning that transactions consisting of the sale by an insurance undertaking to third parties of parts from written-off motor vehicles that have been involved in accidents covered by that undertaking, which it has purchased from the persons whom it insures, do not fall within the scope of that provision. |
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2.

Article 136(a) of Directive 2006/112

must be interpreted as meaning that transactions consisting of the sale by an insurance undertaking to third parties of parts from written-off motor vehicles that have been involved in accidents covered by that undertaking, which it has purchased from the persons whom it insures, do not fall within the scope of that provision.

| 3. | The principle of fiscal neutrality inherent in the common system of value added tax
  must be interpreted as not precluding the refusal to exempt transactions consisting of the sale by an insurance undertaking to third parties of parts from written-off motor vehicles that have been involved in accidents covered by that undertaking, which it has purchased from the persons whom it insures, where those purchases did not give rise to deductibility. |
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3.

The principle of fiscal neutrality inherent in the common system of value added tax

must be interpreted as not precluding the refusal to exempt transactions consisting of the sale by an insurance undertaking to third parties of parts from written-off motor vehicles that have been involved in accidents covered by that undertaking, which it has purchased from the persons whom it insures, where those purchases did not give rise to deductibility.

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(1)  OJ C 171, 25.4.2022.

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