Case C-786/19: Judgment of the Court (Third Chamber) of 15 April 2021 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — The North of England P & I Association Ltd, as successor in law to Marine Shipping Mutual Insurance Company v Bundeszentralamt für Steuern (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)