The Advocate General proposes that the ECJ should declare that article 50(1) of the Life Assurance Directive should be interpreted as meaning that the ‘Member State of commitment' is to be determined, in the case of natural persons, at the time when the life assurance contract is concluded. It therefore precludes a national arrangement under which life assurance contracts are subject to an annual tax if in the year concerned the policy-holder has his habitual place of residence in the Member State but the policy-holder's place of residence at the time of the conclusion of the contract is not taken into account.
21 februari 2013
Rubriek: Europees belastingrecht
Instantie: European Court of Justice (Advocate General)