This document is an excerpt from the EUR-Lex website
Document 62018CN0074
Case C-74/18: Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 5 February 2018 — A Ltd
Case C-74/18: Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 5 February 2018 — A Ltd
Case C-74/18: Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 5 February 2018 — A Ltd
OJ C 142, 23.4.2018, p. 32–33
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
23.4.2018 |
EN |
Official Journal of the European Union |
C 142/32 |
Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 5 February 2018 — A Ltd
(Case C-74/18)
(2018/C 142/43)
Language of the case: Finnish
Referring court
Korkein hallinto-oikeus
Parties to the main proceedings
Applicant: A Ltd
Other party: Veronsaajien oikeudenvalontayksikkö.
Questions referred
1. |
In the interpretation of Article 157(1), first subparagraph of Directive 2009/138/EEC, (1) read in conjunction with Article 13(13) and (14) thereof, is the Member State entitled to levy tax on insurance premiums considered as being the State in which the company (a legal person) which has taken out the insurance policy is established or the State in which the company which is the subject of the company acquisition is established, where an insurance company with its registered office in Great Britain, which does not have a place of business in Finland offers insurance covering risks relating to a company acquisition
|
2. |
Does the fact that the insurance covers only the tax liabilities of the company which arose before the company acquisition have any impact in the present case? |
3. |
Does the question whether the company acquisition concerns shares or a part of the business of the target company have an impact in the present case? |
4. |
If the company acquisition concerns the shares of the target company is representations made by the seller to the buyer concern only the fact that the seller is the owner of the shares sold and that they are not subject to third-party claims have any effect in the present case? |
(1) Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of the business of Insurance and Reinsurance (OJ L 335, 17.12.2009, p. 1).