Source: All England Reporter
Publisher Citation: [2001] All ER (D) 132 (Jun)
Court: Court of Justice of the European Communities
Judge:

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

Catchwords

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.

The Case

Practice Areas

If you are a LexisLibrary subscriber you can read more about this case here.