A tax on holiday insurance premiums which differentiated between policies sold by independent insurance brokers and those sold by travel agents was unlawful in European law, constituting state aid without the appropriate notice having been given.
Citations:
Times 11-Mar-1999, Gazette 31-Mar-1999, [1999] EWCA Civ 867
Statutes:
Jurisdiction:
England and Wales
European, Insurance, Customs and Excise, Taxes – Other
Updated: 05 December 2022; Ref: scu.145782
