According to art. 13, par. 13, letter a) from the Directive the risk is situated in the member state in which the building is situated. However, let's assume that this provision is transposed in two member states but in a way that the risk is not situated where the building is, but where the immovable property (not only buildings) is. In addition there is a gas pipeline located in both member states mentioned. Where would the risk, related to this gas pipeline, be situated? Respectively in which of both countries would the insurance premiums related to this gas pipeline be taxable? I assume that determining whether a gas pipeline is an immovable property or not is crucial here. Should that determining be made according to each local legislation of both member states or is there another way? What is this way? Are there any EU rules for determining whether a property is immovable or not? If it is made based on the local legislations, then some treatment discrepancy between both member states could arise. How could that be avoided? And if it is not immovable property in both countries (based on some of the abovementioned reasons) would letter d) be the relevant provision for determining the risk location?