Judgment of the Court (Third Chamber) of 15 April 2021
The North of England P & I Association Ltd v Bundeszentralamt für Steuern
Request for a preliminary ruling from the Finanzgericht Köln
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
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
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Curia |
EUR-Lex |
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Opinion
ECLI:EU:C:2021:67 |
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Judgment
ECLI:EU:C:2021:276 |
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