O państwie członkowskim umiejscowienia ryzyka
On the Member State where the risk is located

Summary/Abstract: The proper determination of the Member State in which the risk is situated can have an impact: on the determination of the Member State in which the insurance business is carried out, on the determination of the law applicable to the insurance contract or on the taxation of premiums. The purpose of this article is to discuss the concept of the Member State where the risk is situated, taking into account the case law that has developed on this issue. Particular attention is paid to the determination of the Member State of the location of the risk in the context of insurance contracts for third party account, as this issue seems to generate the most controversy in practice

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