Court of Justice of the European Union · Judgment
C-242/08Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften
- Decided
- 2009-10-22
- ECLI
- ECLI:EU:C:2009:647
- CELEX
- 62008CJ0242
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Sixth VAT Directive - Articles 9(2)(e), fifth indent, and 13B(a), (c) and (d)(2) and (3) - Insurance and reinsurance transactions - Concept - Transfer of a portfolio of life reinsurance contracts, for consideration, to a person established in a third country - Determination of the place of that transfer - Exemptions.
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.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act