Hearings
European Union
14 Jun 2001 (Case C-191/99); EU:C:2001:332; [2002] QB 385; [2001] 3 WLR 1663; [2001] STC 1007, ECJ
Kvaerner plc v Staatssecretaris van Financiën
Additional names
Kvaerner plc v Staatssecretaris van Financiën.
Subject Matter
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