Court of Justice 27 January 2021, C-786/19 (The North of England P & I Association Ltd v Bundeszentralamt für Steuern.)

OPINION OF ADVOCATE GENERAL RANTOS delivered on 27 January 2021 ( 1 ) Case C‑786/19 The North of England P & I Association Ltd., acting also as successor in law to Marine Shipping Mutual Insurance Company v Bundeszentralamt für Steuern (Request for a preliminary ruling from the Finanzgericht Köln (Finance Court, Cologne, Germany)) (Reference for a preliminary ruling – Freedom to provide services