The Weekly Law Reports
[2001] 3 WLR 1663
Court of Justice of the European Communities
Kvaerner plc
v
Staatssecretaris van Financiën
(Case C-191/99)
2000 Nov 8;
2001 Jan 18;
June 14
2001 Jan 18;
June 14
Acting President C Gulmann, Presidents of Chambers A La Pergola, M Wathelet and V Skouris, Judges D A O Edward, J-P Puissochet, P Jann, L Sevón, R Schintgen, F Macken and N Colneric Advocate General F G Jacobs
Revenue
— Insurance tax
— Liability
— Liability only in member state where risk situated
— State where policyholder's “establishment” situated
— Whether “establishment” including subsidiaries
—
Council Directive 88/357/EEC, arts 2, 3, 25