27.8.2011 |
EN |
Official Journal of the European Union |
C 252/13 |
Reference for a preliminary ruling from the Rechtbank van eerste aanleg te Brussel (Belgium) lodged on 20 May 2011 — RVS Levensverzekeringen N.V. v Belgische Staat
(Case C-243/11)
2011/C 252/25
Language of the case: Dutch
Referring court
Rechtbank van eerste aanleg te Brussel
Parties to the main proceedings
Applicant: RVS Levensverzekeringen N.V.
Defendant: Belgische Staat
Questions referred
1. |
Does Article 50 of Directive 2002/83/EC (1) of the European Parliament and of the Council of 5 November 2002 concerning life assurance, which in paragraph 1 provides that, without prejudice to any subsequent harmonisation, every assurance contract shall be subject exclusively to the indirect taxes and parafiscal charges on assurance premiums in the Member State of the commitment, and which in paragraph 3 provides that, pending future harmonisation, each Member State shall apply to those assurance undertakings which cover commitments situated within its territory its own national provisions for measures to ensure the collection of indirect taxes and parafiscal charges due under paragraph 1, preclude a national rule as laid down in Article 173 and Article 175(3) of the Wetboek van diverse rechten en taksen, which provides that insurance transactions (including life assurance policies) are subject to an annual tax, when the risk is situated in Belgium, in particular if the policy-holder has his/her habitual residence in Belgium, or, if the policy-holder is a legal person, if the establishment of that legal person, to which the contract relates, is situated in Belgium, without any account being taken of the place of residence of the policy holder at the time that the contract was concluded? |
2. |
Do the Community principles concerning the elimination, between the Member States of the Community, of obstacles to the freedom of movement of persons and the freedom to provide services arising out of Articles 49 and 56 of the Treaty on the Functioning of the European Union, preclude a national rule as laid down in Article 173 and Article 175(3) of the Wetboek van diverse rechten en taksen, which provides that insurance transactions (including life assurance policies) are subject to an annual tax, when the risk is situated in Belgium, in particular if the policy-holder has his/her habitual residence in Belgium, or, if the policy-holder is a legal person, if the establishment of that legal person, to which the contract relates, is situated in Belgium, without any account being taken of the place of residence of the policy-holder at the time that the contract was concluded? |