Court of Justice (Third Chamber) 15 April 2021, C-786/19 (The North of England P & I Association Ltd v Bundeszentralamt für Steuern.)

JUDGMENT OF THE COURT (Third Chamber) 15 April 2021 ( *1 ) (Reference for a preliminary ruling – Direct insurance other than life assurance – Second Directive 88/357/EEC – Second indent of Article 2(d) – Directive 92/49/EEC – First subparagraph of Article 46(2) – Taxation of insurance premiums – Concept of ‘Member State where the risk is situated’ – Vehicles of any type – Concept of ‘Member State