Case C-74/18: Judgment of the Court (Sixth Chamber) of 17 January 2019 (Request for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — Proceedings brought by A Ltd (Reference for a preliminary ruling — Directive 2009/138/EC — Taking-up and pursuit of the business of insurance and reinsurance — Article 13(13) — Definition of ‘Member State in which the risk is situated’ — Company established in one Member State, providing insurance services relating to contractual risks connected with company conversions in another Member State — Article 157 — Member State levying tax on insurance premiums)