CELEX: 62019CN0786
Language: en
Date: 2019-10-23 00:00:00
Title: Case C-786/19: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 23 October 2019 — The North of England P & I Association Ltd., at the same time acting as legal successor for Marine Shipping Mutual Insurance Company v Bundeszentralamt für Steuern

10.2.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 45/16
            
         
      Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 23 October 2019 — The North of England P & I Association Ltd., at the same time acting as legal successor for Marine Shipping Mutual Insurance Company v Bundeszentralamt für Steuern
      (Case C-786/19)
      (2020/C 45/14)
      Language of the case: German
      
         Referring court
      
      Finanzgericht Köln
      
         Parties to the main proceedings
      
      
         Applicant: The North of England P & I Association Ltd., at the same time acting as legal successor for Marine Shipping Mutual Insurance Company
      
         Defendant: Bundeszentralamt für Steuern
      
         Question referred
      
      Is the second indent of Article 2(d) in conjunction with the first clause of Article 25(1) of Directive 88/357/EEC (1)and/or Article 46(2) of Directive 92/49/EEC (2) with regard to the determination of the Member State where the risk is situated to be interpreted as meaning that, in the case of safeguarding against risks in connection with the operation of a seagoing vessel, the State concerned is the State in whose territory a seagoing vessel is entered in an official register for the purposes of proof of ownership, or the State whose flag is flown by the seagoing vessel?
      
         (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 (OJ 1988 L 172, p. 1).
      
         (2)  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) (OJ 1992 L 228, p. 1).