The Law Reports (Queen's Bench Division)
[1999] QB 451
[COURT OF JUSTICE OF THE EUROPEAN COMMUNITIES]
SAFIR
v.
SKATTEMYNDIGHETEN I DALARNAS LÄN
(Case C-118/96)
1997 June 10;
Sept. 23;
1998 April 28
Sept. 23;
1998 April 28
President G. C. Rodríguez Iglesias Presidents of Chambers C. Gulmann, H. Ragnemalm, M. Wathelet and R. Schintgen Judges G. F. Mancini, J. C. Moitinho de Almeida, P. J. G. Kapteyn, J. L. Murray, D. A. O. Edward, J.-P. Puissochet, G. Hirsch and P. Jann Advocate General G. Tesauro
European Community
— Free competition
— Services
— Taxation of life assurance policies
— Insurance companies established in member state taxed on yield on policies
— Policyholders with companies established elsewhere taxed on premiums
— Policies with companies established elsewhere having relatively onerous tax features
— Whether consequential infringement of freedom to provide services
—
E.C. Treaty (O.J. 1992 C.224, p. 6), art. 59