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European Union
Kvaerner plc v Staatssecretaris van Financiën (C-191/99)
Judgment
Questions 1 and 2
Assessment of the Court
50

Kvaerner plc v Staatssecretaris van Financiën (C-191/99)

Judgment of 14 Jun 2001law://eu/cjeu/1999/c-191-99/para_50@2026-11-12

50Making the place where the risk is situated the criterion for determining the State having the power to tax is apt to eliminate disturbances of competition between the undertakings of different Member States offering insurance services.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Full Court
Case: C-191/99 · ECLI:EU:C:2001:332
Decided: 14 Jun 2001
Procedure: Preliminary reference
Applicant: Kvaerner plc
Defendant: Staatssecretaris van Financiën
Rapporteur: M. Wathelet
Advocate General: EG. Jacobs
Bench: 10 judges
A. La Pergola, M. Wathelet, V. Skouris (Presidents of Chambers), D.A.O. Edward, J.-P. Puissochet, P. Jann, L. Sevón, R. Schintgen, F. Macken, N. Colneric
Language: Dutch
Official: CURIA · EUR-Lex 61999CJ0191

Topics

Freedom of establishment Freedom to provide services

History · 1 version

14 Jun 2001Reading

Connections

Interprets 1: Second Council Directive 88/357/EEC of 22 June 1988 on the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance and laying down provisions to facilitate the effective exercise of freedom to provide services and amending Directive 73/239/EEC
Cited by 13: The North of England P & I Association Ltd v Bundeszentralamt für Steuern (C-786/19)3 provisions; The Queen v Secretary of State for Health, ex parte British American Tobacco (Investments) Ltd and Imperial Tobacco Ltd (C-491/01)2 provisions; Proceedings brought by A Ltd (C-74/18)2 provisions; RVS Levensverzekeringen NV v Belgische Staat (C-243/11)2 provisions; Erhard Eschig v UNIQA Sachversicherung AG (C-199/08); Anna Herrero Romeu v European Commission (C-8/06); Tomás Salazar Brier v European Commission (C-9/06); Beatriz Salvador García v European Commission (C-7/06); Granarolo SpA v Comune di Bologna (C-294/01)2 provisions; Commission of the European Communities v Italian Republic (C-14/00)2 provisions; Libor Cipra and Vlastimil Kvasnicka v Bezirkshauptmannschaft Mistelbach (C-439/01)2 provisions; Commission of the European Communities v Kingdom of Spain (C-12/00)2 provisions; Rudolf Maierhofer v Finanzamt Augsburg-Land (C-315/00)2 provisions
Cites 9: Firma E. Merck v Hauptzollamt Hamburg-Jonas (292/82); Federal Republic of Germany v Commission of the European Communities (C-156/98); Second Council Directive 88/357/EEC of 22 June 1988 on the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance and laying down provisions to facilitate the effective exercise of freedom to provide services and amending Directive 73/239/EEC; St. Nikolaus Brennerei und Likörfabrik, Gustav Kniepf-Melde GmbH v Hauptzollamt Krefeld (337/82); Adidas AG (C-223/98); Commission of the European Communities v Federal Republic of Germany (205/84); KVS International BV v Minister van Landbouw, Natuurbeheer en Visserij (C-301/98); Council Directive 91/675/EEC of 19 December 1991 setting up an insurance committee; Council Directive 92/49/EEC of 18 June 1992 on the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance and amending Directives 73/239/EEC and 88/357/EEC (third non-life insurance Directive)