Judgment of the Court (First Chamber) of 21 February 2013.
RVS Levensverzekeringen NV v Belgische Staat.
Reference for a preliminary ruling: Rechtbank van eerste aanleg te Brussel - Belgium.
Direct life assurance - Annual tax on assurance transactions - Directive 2002/83/EC - Articles 1(1)(g) and 50 - Definition of ‘Member State of the commitment’ - Assurance undertaking established in the Netherlands - Policyholder having taken out an assurance contract in the Netherlands and transferred his habitual residence to Belgium after the contract was concluded - Freedom to provide services.
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