# C_2018142EN.01003202.xml

| 23.4.2018 | EN | Official Journal of the European Union | C 142/32 |
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23.4.2018

EN

Official Journal of the European Union

C 142/32

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Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 5 February 2018 — A Ltd

(Case C-74/18)

(2018/C 142/43)

Language of the case: Finnish

Referring court

Referring court

Korkein hallinto-oikeus

Parties to the main proceedings

Parties to the main proceedings

Applicant: A Ltd

Applicant:

Other party: Veronsaajien oikeudenvalontayksikkö.

Other party:

Questions referred

Questions referred

| 1. | In the interpretation of Article 157(1), first subparagraph of Directive 2009/138/EEC, (1) read in conjunction with Article 13(13) and (14) thereof, is the Member State entitled to levy tax on insurance premiums considered as being the State in which the company (a legal person) which has taken out the insurance policy is established or the State in which the company which is the subject of the company acquisition is established, where an insurance company with its registered office in Great Britain, which does not have a place of business in Finland offers insurance covering risks relating to a company acquisition






  — | to a company which does not have a place of business in Finland, which, in the company acquisition, acts as the purchaser, and the target company is established in Finland; |
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1.

In the interpretation of Article 157(1), first subparagraph of Directive 2009/138/EEC, (1) read in conjunction with Article 13(13) and (14) thereof, is the Member State entitled to levy tax on insurance premiums considered as being the State in which the company (a legal person) which has taken out the insurance policy is established or the State in which the company which is the subject of the company acquisition is established, where an insurance company with its registered office in Great Britain, which does not have a place of business in Finland offers insurance covering risks relating to a company acquisition

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to a company which does not have a place of business in Finland, which, in the company acquisition, acts as the purchaser, and the target company is established in Finland;

| — | a company established in Finland which, in the company acquisition, acts as the buyer, where the target company of that acquisition is not established in Finland; |
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a company established in Finland which, in the company acquisition, acts as the buyer, where the target company of that acquisition is not established in Finland;

| — | a company which has no place of business in Finland which, in the company acquisition, acts as the seller where the target company of that acquisition is established in Finland; |
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a company which has no place of business in Finland which, in the company acquisition, acts as the seller where the target company of that acquisition is established in Finland;

| — | a company established in Finland, which in the company acquisition acts as the seller where the target company of that acquisition is not established in Finland. |
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a company established in Finland, which in the company acquisition acts as the seller where the target company of that acquisition is not established in Finland.

| 2. | Does the fact that the insurance covers only the tax liabilities of the company which arose before the company acquisition have any impact in the present case? |
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2.

Does the fact that the insurance covers only the tax liabilities of the company which arose before the company acquisition have any impact in the present case?

| 3. | Does the question whether the company acquisition concerns shares or a part of the business of the target company have an impact in the present case? |
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3.

Does the question whether the company acquisition concerns shares or a part of the business of the target company have an impact in the present case?

| 4. | If the company acquisition concerns the shares of the target company is representations made by the seller to the buyer concern only the fact that the seller is the owner of the shares sold and that they are not subject to third-party claims have any effect in the present case? |
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4.

If the company acquisition concerns the shares of the target company is representations made by the seller to the buyer concern only the fact that the seller is the owner of the shares sold and that they are not subject to third-party claims have any effect in the present case?

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(1)  Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of the business of Insurance and Reinsurance (OJ L 335, 17.12.2009, p. 1).

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