Court of Justice (First Chamber) 21 February 2013, C‑243/11 (RVS Levensverzekeringen NV v Belgische Staat.)

JUDGMENT OF THE COURT (First Chamber) 21 February 2013 ( *1 ) ‛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