C-786/19The North of England P & I Association Ltd v Bundeszentralamt für Steuern

Domstolens egne nøkkelord

Reference for a preliminary ruling – Direct insurance other than life assurance – Second Directive 88/357/EEC – Second indent of Article 2(d) – Directive 92/49/EEC – First subparagraph of Article 46(2) – Taxation of insurance premiums – Concept of ‘Member State where the risk is situated’ – Vehicles of any type – Concept of ‘Member State of registration’ – Insurance of sea-going vessels – Ships entered in the shipping register maintained by one Member State but flying the flag of another Member State or of a third State under a temporary flagging-out authorisation.

Tolker