A (Taking-up and pursuit of the business of insurance and reinsurance - Judgment)

(Reference for a preliminary ruling — Directive 2009/138/EC — Taking-up and pursuit of the business of insurance and reinsurance — Article 13(13) — Definition of ‘Member State in which the risk is situated’ — Company established in one Member State, providing insurance services relating to contractual risks connected with company conversions in another Member State — Article 157 — Member State levying tax on insurance premiums)

REQUEST for a preliminary ruling under Article 267 TFEU from the Korkein hallinto-oikeus (Supreme Administrative Court, Finland), made by decision of 31 January 2018, received at the Court on 5 February 2018, in the proceedings brought by

– the European Commission, by H. Tserepa-Lacombe, A. Armenia and E. Paasivirta, acting as Agents,

having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,

This request for a preliminary ruling concerns the interpretation of Articles 13 and 157 of Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) (OJ 2009 L 335, p. 1), as amended by Directive 2013/58/EU of the European Parliament and of the Council of 11 December 2013 (OJ 2013 L 341, p. 1) (‘Directive 2009/138’).