Judgment of the Court (Fourth Chamber) of 22 October 2009.

Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften.

Reference for a preliminary ruling: Bundesfinanzhof - Germany.

Sixth VAT Directive - Articles 9(2)(e), fifth indent, and 13B(a), (c) and (d)(2) and (3) - Insurance and reinsurance transactions - Concept - Transfer of a portfolio of life reinsurance contracts, for consideration, to a person established in a third country - Determination of the place of that transfer - Exemptions.

Case C-242/08.

Reports of Cases

2009 I-10099