Report 2011 - EFTA Court

THE COURT,
composed of: Carl Baudenbacher, President, Thorgeir Örlygsson (Judge-
Rapporteur) and Per Christiansen, Judges,
Registrar: Skúli Magnússon,
having regard to the written pleadings of the parties and the written
observations of
– the Kingdom of Norway, represented by Pål Wennerås, advokat, Office
of the Attorney General (Civil Affairs) and Mads Tollefsen, adviser,
Ministry of Foreign Affairs, acting as Agents; and
– the European Commission (“the Commission”), represented by Richard
Lyal, legal advisor, and Carlos Urraca Caviedes, member of its Legal
Service, acting as Agents,
having regard to the Report for the Hearing,
having heard oral argument of the Principality of Liechtenstein, represented
by Dr Andrea Entner-Koch, Reassur Aktiengesellschaft (“Reassur”),
represented by Dr Ulrich Soltèsz and Philipp Melcher, Swisscom RE
Aktiengesellschaft (“Swisscom”), represented by Dr Michael Sánchez
Rydelski, the EFTA Surveillance Authority (“ESA”), represented by Xavier
Lewis, and the Commission, represented by Richard Lyal, at the hearing on
10 March 2011,
gives the following
I INTRODUCTION
JUDGMENT
1 According to the provisions of the Liechtenstein Tax Act (Gesetz
über die Landes- und Gemeindesteuern, “the Tax Act”), insurance
companies which engage exclusively in captive insurance under
the insurance Supervision Act (Gesetz betreffend die Aufsicht
über versicherungsunternehmen, versicherungsaufsichtsgesetz,
“the insurance Supervision Act”) are subject to special tax
provisions.
Joined Cases E-4/10, E-6/10 and E-7/10 Principality of Liechtenstein, Reassur Aktiengesellschaft,
xxxxxxxxxxxxxxxxxxxxxxxxx
Swisscom RE Aktiengesellschaft v EFTA Surveillance Authority
Summary Judgment
CAses Case
e-xx/x
e-8/11
e-4/10
e-6/10
e-7/10
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