|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 132 (Jun)|
|Court:||Court of Justice of the European Communities|
Judges Gulmann (President of the Third and Sixth Chambers, acting for the President), La Pergola, Wathelet (Rapporteur) and Skouris (Presidents of Chambers), Edward, Puissochet, Jann, Sevón, Schintgen, Macken and Colneric
|Judgment Dates:||14 June 2001|
European Community - Freedom to provide services - Direct insurance services - Non-life insurance - Indirect tax on insurance taken out by parent company to cover operating risks of subsidiary established in another member state at latter's expense - Definition of 'Member State where risk is situated' - Definition of 'Permanent presence of an undertaking' - Second Council Directive (EEC) 88/357, arts 2(c), (d), 3.