Second Council Directive 88/357/EEC of 22 June 1988 on the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance and laying down provisions to facilitate the effective exercise of freedom to provide services and amending Directive 73/239/EEC
- No longer in force
- CELEX number: 31988L0357
- Official Journal: JOL_1988_172_R_0001_003
- Form: Directive
- Procedure number: --
- Languages:
- bg
- cs
- da
- de
- el
- en
- et
- fi
- fr
- hr
- hu
- it
- lv
- lt
- mt
- nl
- pl
- pt
- ro
- sk
- sl
- es
- sv
Dates
Date of document: - June 22, 1988
- July 4, 1988
- June 30, 1988
- Entry into force - Date notif.
- December 30, 1989
- See Art 32
- December 31, 2015
- Repealed by 32009L0138 And See 32012L0023 And 32013L0058
Modified by
Corrected by:
- June 16, 1989 - 31988L0357R(01)
Modified by:
- Council Directive 92/49/EEC of 18 June 1992 on the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance and amending Directives 73/239/EEC and 88/357/EEC (third non-life insurance Directive) - detail
- Directive 2000/26/EC of the European Parliament and of the Council of 16 May 2000 on the approximation of the laws of the Member States relating to insurance against civil liability in respect of the use of motor vehicles and amending Council Directives 73/239/EEC and 88/357/EEC (Fourth motor insurance Directive) - detail
- Council Directive 90/618/EEC of 8 November 1990 amending, particularly as regards motor vehicle liability insurance, Directive 73/239/EEC and Directive 88/357/EEC which concern the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance - detail
- Directive 2005/14/EC of the European Parliament and of the Council of 11 May 2005 amending Council Directives 72/166/EEC, 84/5/EEC, 88/357/EEC and 90/232/EEC and Directive 2000/26/EC of the European Parliament and of the Council relating to insurance against civil liability in respect of the use of motor vehicles (Text with EEA relevance) - detail
Affected by case
- Judgment of the Court of 14 June 2001. Kvaerner plc v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Non-life insurance - Directive 88/357/EEC - Definition of establishment and the State where the risk is situated. Case C-191/99.
- A02LC
- A03
- A02LD
- Judgment of the Court (Third Chamber) of 15 April 2021. The North of England P & I Association Ltd v Bundeszentralamt für Steuern. Request for a preliminary ruling from the Finanzgericht Köln. 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 of registration’ – Insurance of sea-going vessels – Ships entered in the shipping register maintained by one Member State but flying the flag of another Member State or of a third State under a temporary flagging-out authorisation. Case C-786/19.
- A02LDT2
- Case C-786/19: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 23 October 2019 — The North of England P & I Association Ltd., at the same time acting as legal successor for Marine Shipping Mutual Insurance Company v Bundeszentralamt für Steuern
- article 2 point (d) indent 2
- article 25 paragraph 1 Text
Legal basis
- TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART TWO - FOUNDATIONS OF THE COMMUNITY, TITLE III - FREE MOVEMENT OF PERSONS, SERVICES AND CAPITAL, CHAPTER 2: RIGHT OF ESTABLISHMENT, ARTICLE 57
- TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART TWO - FOUNDATIONS OF THE COMMUNITY, TITLE III - FREE MOVEMENT OF PERSONS, SERVICES AND CAPITAL, CHAPTER 3: SERVICES, ARTICLE 66
- TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART FIVE - INSTITUTIONS OF THE COMMUNITY, TITLE I - PROVISIONS GOVERNING THE INSTITUTIONS, CHAPTER 1: THE INSTITUTIONS, SECTION 2: THE COUNCIL, ARTICLE 149
EuroVoc Vocabulary
- Insurance
- Insurance company
- Freedom to provide services
- Administrative check
- Freedom of establishment
- Internal market - Principles
- Insurance law
- Approximation of laws
- Approximation of laws