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Case C-242/08: Judgment of the Court (Fourth Chamber) of 22 October 2009 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften (Sixth VAT Directive — Articles 9(2)(e), fifth indent, and 13B(a), (c) and (d)(2) and (3) — Insurance and reinsurance transactions — Concept — Transfer of a portfolio of life reinsurance contracts, for consideration, to a person established in a third country — Determination of the place of that transfer — Exemptions)
- CELEX number:
- 62008CA0242
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 22/10/2009
- Number of pages:
- 1
Opinion of Mr Advocate General Mengozzi delivered on 13 May 2009.
Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Sixth VAT Directive - Articles 9(2)(e), fifth indent, and 13B(a), (c) and (d)(2) and (3) - Insurance and reinsurance transactions - Concept - Transfer of a portfolio of life reinsurance contracts, for consideration, to a person established in a third country - Determination of the place of that transfer - Exemptions.
Case C-242/08.
ECLI identifier: ECLI:EU:C:2009:300
- CELEX number:
- 62008CC0242
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 13/05/2009
Judgment of the Court (Fourth Chamber) of 22 October 2009.
Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Sixth VAT Directive - Articles 9(2)(e), fifth indent, and 13B(a), (c) and (d)(2) and (3) - Insurance and reinsurance transactions - Concept - Transfer of a portfolio of life reinsurance contracts, for consideration, to a person established in a third country - Determination of the place of that transfer - Exemptions.
Case C-242/08.
ECLI identifier: ECLI:EU:C:2009:647
- CELEX number:
- 62008CJ0242
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 22/10/2009
Case C-242/08: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 4 June 2008 — Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften
- CELEX number:
- 62008CN0242
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 04/06/2008
- Number of pages:
- 1
Domain: All, CELEX number: 62008C?0242, Search language: German