CELEX: 62021CN0458
Language: en
Date: 2021-07-22 00:00:00
Title: Case C-458/21: Request for a preliminary ruling from the Kúria (Hungary) lodged on 22 July 2021 — CIG Pannónia Életbiztosító Nyrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

22.11.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 471/18
            
         
      Request for a preliminary ruling from the Kúria (Hungary) lodged on 22 July 2021 — CIG Pannónia Életbiztosító Nyrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
      (Case C-458/21)
      (2021/C 471/25)
      Language of the case: Hungarian
      
         Referring court
      
      Kúria
      
         Parties to the main proceedings
      
      
         Appellant: CIG Pannónia Életbiztosító Nyrt.
      
         Respondent: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
      
         Question referred
      
      Must Article 132(1)(c) of [Council] Directive 2006/112/EC (1) [of 28 November 2006 on the common system of value added tax] be interpreted as meaning that a service used by [an insurance company] is exempt from VAT where the purpose of the service is:
      
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                  to verify the accuracy of a diagnosis of a serious illness with which the insured has been diagnosed; and
               
            
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                  to seek the best medical care available to treat the insured; and
               
            
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                  where included in the cover offered by the insurance policy and at the request of the insured, to arrange provision of the medical care abroad?
               
            
         (1)  OJ 2006 L 347, p. 1.