Judgment of the Court (Ninth Chamber) of 9 March 2023.#Generali Seguros SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemption from VAT – Article 135(1)(a) – Exemption of insurance and reinsurance transactions – Article 136(a) – Exemption of supplies of goods used solely for an exempt activity – Concept of ‘insurance transactions’ – Resale of parts from written-off motor vehicles purchased from insured persons – Principle of fiscal neutrality.#Case C-42/22.