ALPINE INVESTMENTS BV V MINISTER VAN FINANCIEN: EUROPEAN COURT OF JUSTICE LUXEMBOURG

The applicant, Alpine Investments BV, was a company incorporated and established in the Netherlands specialising in commodities futures business. Its business concerned commodities futures in relation to which it offered portfolio management services, investment advice and the transmission of clients' orders to commodities futures brokers operating on markets both within and outside the European Community. It had no place of establishment outside the Netherlands but its clients were resident in the UK, Belgium, France and the Netherlands.