rvs_begium ECJ2012 ECJ Tax legislation – National tax on insurance – Article 50 of Directive 2002/83/EC concerning life assurance – Freedom to provide services – Place of taxation – Insurance payments by a Netherlands insurance undertaking to policy-holders resident in Belgium who were still resident in the Netherlands when the contract was concluded Kokott AG … Continue reading RVS Levensverzekeringen Nv v Belgischer Staat: ECJ 6 Sep 2012