Opinion of the Advocate General — ECLI:EU:C:2003:200
Date: 2003-04-03
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Principles, objectives and tasks of the Treaties;Freedom to provide services;Anti-discrimination;Non-discrimination on grounds of nationality
Procedure: Reference for a preliminary ruling
Origin: Sweden

SUMMARY — CASE C-422/01 
Summary of the Judgment 
Freedom to provide services — Restrictions — Tax legislation — Difference in treat­
ment for occupational pension insurance taken out in another Member State — Not 
permissible 
(Art. 49 EC) 
Article 49 EC precludes an insurance policy 
issued by an insurance company established 
in another Member State which meets the 
conditions laid down in national law for 
occupational pension insurance, apart from 
the condition that the policy must be issued 
by an insurance company operating in the 
national territory, from being treated dif­
ferently in terms of taxation, with income 
tax effects which, depending on the circum­
stances in the individual case, may be less 
favourable. 
(see para. 62, operative part) 
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