Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 02/21/2013

Subject: The Court affirmed that Directive 2002/83/EC concerning life assurance must be interpreted as not precluding a Member State from collecting an indirect tax on life assurance premiums paid by policyholders who are natural persons having their habitual residence in that Member State, when the assurance contracts concerned were taken out in another Member State in which those policyholders had their habitual residence on the date the contracts were taken out.

Parties: RVS Levensverzekeringen NV

Classification: Citizens’ rights - Art. 45 Freedom of movement - Freedom of residence

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