Court of Justice (Fourth Chamber) 8 July 2021, C-695/19 (Rádio Popular – Electrodomésticos, SA v Autoridade Tributária e Aduaneira.)

JUDGMENT OF THE COURT (Fourth Chamber) 8 July 2021 ( *1 ) (Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Exemptions – Article 135(1)(a) – Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ – Article 174(2) – Right to deduction – Proportional deduction – Extended warranties on household