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Case C-74/18: Judgment of the Court (Sixth Chamber) of 17 January 2019 (Request for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — Proceedings brought by A Ltd (Reference for a preliminary ruling — Directive 2009/138/EC — Taking-up and pursuit of the business of insurance and reinsurance — Article 13(13) — Definition of ‘Member State in which the risk is situated’ — Company established in one Member State, providing insurance services relating to contractual risks connected with company conversions in another Member State — Article 157 — Member State levying tax on insurance premiums)
ECLI:EU:UNKNOWN:62018CA0074
62018CA0074
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11.3.2019
Official Journal of the European Union
C 93/17
(Case C-74/18) (*)
((Reference for a preliminary ruling - Directive 2009/138/EC - Taking-up and pursuit of the business of insurance and reinsurance - Article 13(13) - Definition of ‘Member State in which the risk is situated’ - Company established in one Member State, providing insurance services relating to contractual risks connected with company conversions in another Member State - Article 157 - Member State levying tax on insurance premiums))
(2019/C 93/22)
Language of the case: Finnish
Referring court
Parties to the main proceedings
Intervener:
Veronsaajien oikeudenvalvontayksikkö
Operative part of the judgment
The first subparagraph of Article 157(1) of Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II), as amended by Directive 2013/58/EU of the European Parliament and of the Council of 11 December 2013, read in conjunction with Article 13(13) of Directive 2009/138, must be interpreted as meaning that, when an insurance company established in a Member State offers insurance covering the contractual risks associated with the value of the shares and the fairness of the purchase price paid by the buyer in the acquisition of an undertaking, an insurance contract concluded in that context is subject exclusively to the indirect taxes and parafiscal charges on insurance premiums in the Member State where the policyholder is established.
(*)
Language of the case: Finnish
ECLI:EU:C:2019:140