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Case C-267/21: Request for a preliminary ruling from the Înalta Curte de Casație și Justiție (Romania) lodged on 23 April 2021 — Uniqa Asigurări SA v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor and Direcția Generală de Administrare a Marilor Contribuabili
ECLI:EU:UNKNOWN:62021CN0267
62021CN0267
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30.8.2021
Official Journal of the European Union
C 349/15
(Case C-267/21)
(2021/C 349/19)
Language of the case: Romanian
Referring court
Parties to the main proceedings
Appellant: Uniqa Asigurări SA
Respondents: Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor and Direcția Generală de Administrare a Marilor Contribuabili
Question referred
In interpreting Article 59 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (1) can claims settlement services supplied by correspondent companies for an insurance company, in the name and on behalf of the latter, be classified in the category of services supplied by consultants, engineers, consultancy firms, lawyers, accountants and other similar services, as well as data processing and the provision of information?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).