Court of Justice of the European Union · Judgment
C‑243/11RVS Levensverzekeringen NV v Belgische Staat
- Decided
- 2013-02-21
- ECLI
- ECLI:EU:C:2013:85
- CELEX
- 62011CJ0243
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Direct life assurance — Annual tax on assurance transactions — Directive 2002/83/EC — Articles 1(1)(g) and 50 — Definition of ‘Member State of the commitment’ — Assurance undertaking established in the Netherlands — Policyholder having taken out an assurance contract in the Netherlands and transferred his habitual residence to Belgium after the contract was concluded — Freedom to provide 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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