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Court of Justice of the European Union · Judgment

C-118/96Jessica Safir v Skattemyndigheten i Dalarnas Län, formerly Skattemyndigheten i Kopparbergs Län

Decided
1998-04-28
ECLI
ECLI:EU:C:1998:170
CELEX
61996CJ0118
Finality
Final, the decision cannot be appealed

The court's own keywords

Freedom to provide services - Free movement of capital - Taxation of savings in the form of life assurance - Legislation of a Member State establishing different tax regimes according to the place of establishment of the undertaking providing the services.

Interprets

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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