On 24 November 2022 the CJEU delivered its judgment in the case of CIG Pannónia Életbiztosító Nyrt v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága C-458/21, which related to the exemption for the provision of medical care in the exercise of the medical and paramedical professions as defined by the Member State (Article 132(1)(c) of VAT Directive). A dispute arose between CIG Pannónia Életbiztosító Nyrt, a Hungarian insurance company, and the Hungarian Appeals Directorate on the application of the exemption to services provided under a health insurance contract.
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