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
C-243/11, [2012] EUECJ C-243/11, [2013] EUECJ C-243/11
Bailii, Bailii
Directive 2002/83/EC concerning life assurance
European, Financial Services
Updated: 02 November 2021; Ref: scu.464456