The Belgian Court of Arbitration in Antwerp rules that taxation of insurance contracts is not contrary to Art. 87 EC (NV A.A.)

Derenne, Jacques; Kaczmarek, Cédric

Previous article The Belgian Civil Supreme Court holds that an alteration to an aid system, which was held to be incompatible with the common market, is to be considered as an aid and be notified pursuant to Art. 88 EC (Health and Animal Protection Funds) Next article The Dutch Supreme Court finds that an applicant can not rely on the direct effect of Art. 88.3 EC as the contested taxes did not form an integral part of a State aid measure (X B.V.)

25 Apr 2006

The Belgian Court of Arbitration in Antwerp rules that taxation of insurance contracts is not contrary to Art. 87 EC (NV A.A.)

KEYWORDS

Reference

Belgian Court of Arbitration in Antwerp, NV A.A. ,2007/36, 25 April 2006 (Dutch)

Factual Background For several years, NV A.A. offered its clients a hospital admission insurance policy. This insurance which complementary to the mandatory insurance provided by health insurance funds. In 1999, NV A.A. paid the sum of € 705,883.73 in tax regarding these insurance contracts for the hospital admission insurance. On 20

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Authors

Jacques Derenne
Sheppard Mullin (Brussels)

France 396 contributions 672817 visits
Cédric Kaczmarek
European Court of Justice (Luxembourg)

France 65 contributions 116211 visits

Quotation

Jacques Derenne, Cédric Kaczmarek, The Belgian Court of Arbitration in Antwerp rules that taxation of insurance contracts is not contrary to Art. 87 EC (NV A.A.), 25 April 2006, e-Competitions April 2006, Art. N° 28456

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