This document is an excerpt from the EUR-Lex website
Document 62019CJ0786
Judgment of the Court (Third Chamber) of 15 April 2021.
The North of England P & I Association Ltd v Bundeszentralamt für Steuern.
Reference for a preliminary ruling – Direct insurance other than life assurance – Second Directive 88/357/EEC – Second indent of Article 2(d) – Directive 92/49/EEC – First subparagraph of Article 46(2) – Taxation of insurance premiums – Concept of ‘Member State where the risk is situated’ – Vehicles of any type – Concept of ‘Member State of registration’ – Insurance of sea-going vessels – Ships entered in the shipping register maintained by one Member State but flying the flag of another Member State or of a third State under a temporary flagging-out authorisation.
Case C-786/19.
Judgment of the Court (Third Chamber) of 15 April 2021.
The North of England P & I Association Ltd v Bundeszentralamt für Steuern.
Reference for a preliminary ruling – Direct insurance other than life assurance – Second Directive 88/357/EEC – Second indent of Article 2(d) – Directive 92/49/EEC – First subparagraph of Article 46(2) – Taxation of insurance premiums – Concept of ‘Member State where the risk is situated’ – Vehicles of any type – Concept of ‘Member State of registration’ – Insurance of sea-going vessels – Ships entered in the shipping register maintained by one Member State but flying the flag of another Member State or of a third State under a temporary flagging-out authorisation.
Case C-786/19.
ECLI identifier: ECLI:EU:C:2021:276
Case C‑786/19
The North of England P & I Association Ltd
v
Bundeszentralamt für Steuern
(Request for a preliminary ruling from the Finanzgericht Köln)
Judgment of the Court (Third Chamber) of 15 April 2021
(Reference for a preliminary ruling – Direct insurance other than life assurance – Second Directive 88/357/EEC – Second indent of Article 2(d) – Directive 92/49/EEC – First subparagraph of Article 46(2) – Taxation of insurance premiums – Concept of ‘Member State where the risk is situated’ – Vehicles of any type – Concept of ‘Member State of registration’ – Insurance of sea-going vessels – Ships entered in the shipping register maintained by one Member State but flying the flag of another Member State or of a third State under a temporary flagging-out authorisation)
Freedom of movement for persons – Freedom of establishment – Freedom to provide services – Direct insurance other than life assurance – Insurance contracts concerning the provision of cover for various risks linked to the operation of sea-going vessels
(Council Directives 88/357, Art. 2(d), second indent, and 92/49, Art. 46(2), first subpara.)
(see paragraphs 80, 81, 83, 90, operative part)