Judgment of the Court (Fifth Chamber) of 26 June 2003 in Case C-422/01 (Reference for a preliminary ruling from the Regeringsrätten): Försäkringsaktiebolaget Skandia (publ), Ola Ramstedt v Riksskatteverket (Occupational endowment pension insurance — Policy taken out with a company in another Member State — Difference in tax treatment — Compatibility with Article 49 EC)
Date: 2003-08-02
Institutions: Court of Justice
Subjects: free movement of capital, insurance, interpretation of the law, tax system

2.8.2003

EN

Official Journal of the European Union

C 184/13

2. Orders the Italian Republic to pay the costs.

JUDGMENT OF THE COURT

(1) OJ C 31 of 2.2.2002.

JUDGMENT OF THE COURT

(Fifth Chamber)

of 26 June 2003

in Case C-422/01 (Reference for a preliminary ruling from
Skandia
the Regeringsrätten):

Försäkringsaktiebolaget

(publ), Ola Ramstedt v Riksskatteverket (1)

(Occupational endowment pension insurance — Policy taken
out with a company in another Member State — Difference
in tax treatment — Compatibility with Article 49 EC)

(2003/C 184/23)

(Fifth Chamber)

of 12 June 2003

in Case C-425/01: Commission of the European Commu-
nities v Portuguese Republic (1)

(Failure of a Member State to fulfil obligations — Incom-
plete transposition of Directive 89/391/EEC — Safety and
health of workers)

(2003/C 184/24)

(Language of the case: Portuguese)

(Provisional translation; the definitive translation will be published in
the European Court Reports)

In Case C-425/01, Commission of the European Communities
(Agents: H. Kreppel and M. França) v Portuguese Republic
(Agents: L. Fernandes and F. Ribeiro Lopes): Application for a
declaration that the Portuguese Republic has failed to fulfil its
obligations under Articles 4 and 10 to 12 of Council Directive
89/391/EEC of 12 June 1989 on the introduction of measures
to encourage improvements in the safety and health of workers
at work (OJ 1989 L 183, p. 1), the Court (Fifth Chamber),
the Chamber, C.W.
composed of: M. Wathelet, President of
A. Timmermans, P.
(Rapporteur) and
A. Rosas,
Judges; C. Stix-Hackl, Advocate General; R. Grass,
Registrar, has given a judgment on 12 June 2003, in which it:

Jann, S. von Bahr

1. Dismisses the action;

(Language of the case: Swedish)

2. Orders the Commission of the European Communities to pay

the costs.

(Provisional translation; the definitive translation will be published in
the European Court Reports)

(1) OJ C 348 of 8.12.2001.

In Case C-422/01: Reference to the Court under Article 234
EC by the Regeringsrätten (Sweden) for a preliminary ruling in
the proceedings pending before that court between Försäk-
ringsaktiebolaget Skandia (publ), Ola Ramstedt and Riksskatte-
verket, on the interpretation of the EC Treaty and Article 49
(Fifth Chamber), composed of:
EC in particular,
of
M. Wathelet
the Chamber,
President
C.W.A. Timmermans, A. La Pergola, P.
Jann and A. Rosas,
Judges; P. Léger, Advocate General; R. Grass, Registrar, has
given a judgment on 26 June 2003, in which it has ruled:

the Court
(Rapporteur),

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 insur-
ance, apart from the condition that the policy must be issued by an
insurance company operating in the national
from being
treated differently in terms of taxation, with income tax effects which,
depending on the circumstances in the individual case, may be less
favourable.

territory,

(1) OJ C 84 of 6.4.2002.

JUDGMENT OF THE COURT

(Fifth Chamber)

of 5 June 2003

in Case C-438/01 (Reference for a preliminary ruling from
the Cour de cassation): Design Concept SA v Flanders
Expo SA (1)

(Sixth VAT Directive — Article 9(2)(e) — Place of taxable
transactions — Fiscal connection — Advertising services)

(2003/C 184/25)

(Language of the case: French)

(Provisional translation; the definitive translation will be published in
the European Court Reports)

In Case C-438/01: Reference to the Court under Article 234
EC by the Cour de cassation (Luxembourg) for a preliminary
ruling in the proceedings pending before that court between