|
23.1.2023 |
EN |
Official Journal of the European Union |
C 24/11 |
Judgment of the Court (Eighth Chamber) of 24 November 2022 (request for a preliminary ruling from the Kúria — Hungary) — CIG Pannónia Életbiztosító Nyrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Case C-458/21) (1)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 132(1)(c) - Exemptions for certain activities in the public interest - Provision of medical care in the exercise of the medical and paramedical professions - Service used by an insurance company to review the accuracy of a diagnosis of serious illness and find and provide the best possible care and treatment abroad)
(2023/C 24/14)
Language of the case: Hungarian
Referring court
Kúria
Parties to the main proceedings
Applicant: CIG Pannónia Életbiztosító Nyrt.
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Operative part of the judgment
Article 132(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 services consisting in verifying the accuracy of an insured person’s diagnosis of serious illness, in order to determine the best possible health care with a view to the insured person’s recovery and to ensure, where that risk is covered by the insurance contract and where the insured person so requests, that the medical treatment is provided abroad, are not covered by the exemption provided for in that provision.