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(Direct life assurance – Annual tax on assurance transactions – Directive 2002/83/EC – Articles 1(1)(g) and 50 – Definition of ‘Member State of the commitment’ – Assurance undertaking established in the Netherlands – Policyholder having taken out an assurance contract in the Netherlands and transferred his habitual residence to Belgium after the contract was concluded – Freedom to provide services)
REQUEST for a preliminary ruling under Article 267 TFEU from the Rechtbank van eerste aanleg te Brussel (Court of First Instance, Brussels) (Belgium), made by decision of 6 May 2011, received at the Court on 20 May 2011, in the proceedings
composed of A. Tizzano, President of the Chamber, A. Borg Barthet, M. Ilešič, E. Levits (Rapporteur) and J.-J. Kasel, Judges,
having regard to the written procedure and further to the hearing on 14 June 2012,
– the European Commission, by N. Yerrell, K.-P. Wojcik and F. Wilman, acting as Agents,
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