Judgment of the Court (First Chamber), 21 February 2013

RVS Levensverzekeringen NV v Belgische Staat

Request for a preliminary ruling from the rechtbank van eerste aanleg te Brussel

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

Case C‑243/11

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)