Safir v Skattemyndigheten i Dalarnas Län

Subject Matter

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 — EC Treaty, art 59

[1999] QB 451; [1999] 2 WLR 66