KVAERNER PLC v STAATSSECRETARIS VAN FINANCIEN CASE C-191/99

[2002] Lloyd's Rep IR 68

EUROPEAN COURT OF JUSTICE

Before Judges Colneric, Edward, Gulmann, Jann, La Pergola, Macken, Puissochet, Schintgen, Sevon, Skouris and Wathelet

Insurance - Tax on insurance - Insurance procured in United Kingdom by parent company for sub-subsidiary in The Netherlands - Premiums paid by parent and reclaimed from sub-subsidiary by parent - Whether United Kingdom parent liable for insurance tax in The Netherlands - Situation of risk - Second Non-Life Insurance Directive - Council Directive 88/357/EEC, Articles 2(c), 2(d) and 3.