Jurisprudență Fiscală Istorică a Curții de Justiție a Uniunii Europene Cauza C-118/96, Safir
Historic Tax Case‐law of the Court of Justice of the European Union Case C-118/96, Safir

Summary/Abstract: The Safir case‑law marks a significant step in the jurisprudence of the Court of Justice of the European Union concerning the interaction between national fiscal autonomy and the fundamental freedoms of the internal market. The case arose from a preliminary reference by the Administrative Court of Dalarna County (Sweden), questioning the compatibility of Swedish legislation imposing a premium tax on life assurance policies concluded with foreign insurers. While Sweden justified the measure on grounds of competitive neutrality, the Court held that the mechanism, based on thresholds for exemption or reduction, created disincentives for both policyholders and foreign insurers, thereby constituting a restriction on the freedom to provide services under Article 59 EC (now Article 56 TFEU). The ruling reaffirmed that although direct taxation remains within the competence of Member States, this competence must be exercised consistently with EU law and cannot undermine market freedoms.

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