Case C-786/19: Judgment of the Court (Third Chamber) of 15 April 2021 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — The North of England P & I Association Ltd, as successor in law to Marine Shipping Mutual Insurance Company v Bundeszentralamt für Steuern (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)
Date: 2021-04-15
Institutions: Court of Justice
Subjects: EU Member State, freedom to provide services, insured risk, ownership, ship's flag, tax system, third country, vehicle documents, vehicle registration, vessel








C_2021217EN.01001101.xml










7.6.2021   


EN


Official Journal of the European Union


C 217/11






Judgment of the Court (Third Chamber) of 15 April 2021 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — The North of England P & I Association Ltd, as successor in law to Marine Shipping Mutual Insurance Company v Bundeszentralamt für Steuern
(Case C-786/19) (1)

(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)
(2021/C 217/14)
Language of the case: German

Referring court

Finanzgericht Köln

Parties to the main proceedings


Applicant: The North of England P & I Association Ltd, as successor in law to Marine Shipping Mutual Insurance Company

Defendant: Bundeszentralamt für Steuern

Operative part of the judgment

The first subparagraph of Article 46(2) of 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 insurance and amending Directives 73/239/EEC and 88/357/EEC (‘third non-life insurance directive’), read together with the second indent of Article 2(d) of 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, must be interpreted as meaning that, where insurance contracts concern the provision of cover for various risks linked to the operation of sea-going vessels which are entered in the shipping register maintained by a Member State but which fly the flag of another Member State or of a third State under a temporary flagging-out authorisation, the State that must be considered to be the ‘Member State of registration’ of the ship concerned and therefore, to be ‘the Member State where the risk is situated’, within the meaning of those provisions, holding the exclusive power to tax premiums paid with respect to those insurance contracts, is the Member State which maintains the shipping register in which the primary purpose of entering that ship is to prove ownership of that ship.


(1)  OJ C 45, 10.2.2020.