NATIONALS IN ITS OWN LAW . THE FRENCH GOVERNMENT PUTS FORWARD TWO SERIES OF ARGUMENTS DESIGNED TO SHOW ESSENTIALLY THAT DIFFERENT TREATMENT IS JUSTIFIED IN THIS CASE BECAUSE THE SITUATIONS INVOLVED ARE OBJECTIVELY DIFFERENT AND THAT THAT DIFFERENCE IN TREATMENT IS DUE TO THE PARTICULARITIES OF THE TAX SYSTEMS , WHICH VARY FROM ONE MEMBER STATE TO ANOTHER , AND TO THE DOUBLE-TAXATION AGREEMENTS .
13 IT MUST BE STATED FIRSTLY THAT ARTICLE 52 OF THE EEC TREATY EMBODIES ONE OF THE FUNDAMENTAL PRINCIPLES OF THE COMMUNITY AND HAS BEEN DIRECTLY APPLICABLE IN THE MEMBER STATES SINCE THE END OF THE TRANSITIONAL PERIOD . BY VIRTUE OF THAT PROVISION , FREEDOM OF ESTABLISHMENT FOR NATIONALS OF ONE MEMBER STATE ON THE TERRITORY OF ANOTHER INCLUDES THE RIGHT TO TAKE UP AND PURSUE ACTIVITIES AS SELF-EMPLOYED PERSONS AND TO SET UP AND MANAGE UNDERTAKINGS UNDER THE CONDITIONS LAID DOWN FOR ITS OWN NATIONALS BY THE LAW OF THE COUNTRY WHERE SUCH ESTABLISHMENT IS EFFECTED . THE ABOLITION OF RESTRICTIONS ON FREEDOM OF ESTABLISHMENT ALSO APPLIES TO RESTRICTIONS ON THE SETTING UP OF AGENCIES , BRANCHES OR SUBSIDIARIES BY NATIONALS OF ANY MEMBER STATE ESTABLISHED IN THE TERRITORY OF ANY MEMBER STATE .
14 ARTICLE 52 IS THUS INTENDED TO ENSURE THAT ALL NATIONALS OF MEMBER STATES WHO ESTABLISH THEMSELVES IN ANOTHER MEMBER STATE , EVEN IF THAT ESTABLISHMENT IS ONLY SECONDARY , FOR THE PURPOSE OF PURSUING ACTIVITIES THERE AS A SELF-EMPLOYED PERSONS RECEIVE THE SAME TREATMENT AS NATIONALS OF THAT STATE AND IT PROHIBITS , AS A RESTRICTION ON FREEDOM OF ESTABLISHMENT , ANY DISCRIMINATION ON GROUNDS OF NATIONALITY RESULTING FROM THE LEGISLATION OF THE MEMBER STATE .
15 IT THUS APPEARS THAT THE TWO SUBMISSIONS PUT FORWARD BY THE COMMISSION , NAMELY THAT CONCERNING DISCRIMINATION IN FRENCH LAW AGAINST BRANCHES AND AGENCIES OF INSURANCE COMPANIES ESTABLISHED IN OTHER MEMBER STATES VIS-A-VIS COMPANIES ESTABLISHED IN FRANCE AND THAT CONCERNING THE RESTRICTION OF THE FREEDOM OF FOREIGN INSURANCE COMPANIES TO ESTABLISH BRANCHES AND AGENCIES , ARE CLOSELY LINKED . THEY MUST THEREFORE BE CONSIDERED TOGETHER .
16 IT IS COMMON GROUND THAT IN FRENCH LAW , IN PARTICULAR , UNDER ARTICLE 158 TER OF THE CODE GENERAL DES IMPOTS , INSURANCE COMPANIES WHOSE REGISTERED OFFICE IS IN FRANCE BENEFIT FROM SHAREHOLDERS ' TAX CREDITS IN RESPECT OF DIVIDENDS ON SHARES WHICH THEY HOLD IN FRENCH COMPANIES WHEREAS THAT BENEFIT IS DENIED TO BRANCHES AND AGENCIES OF INSURANCE COMPANIES WHOSE REGISTERED OFFICE IS IN ANOTHER MEMBER STATE . IN THAT RESPECT , INSURANCE COMPANIES WHOSE REGISTERED OFFICE IS IN ANOTHER MEMBER STATE AND WHO PURSUE THEIR ACTIVITIES IN FRANCE THROUGH BRANCHES OR AGENCIES ARE THUS NOT TREATED IN THE SAME WAY AS INSURANCE COMPANIES WHOSE REGISTERED OFFICE IS IN FRANCE .
17 IN ITS FIRST LINE OF ARGUMENT THE FRENCH GOVERNMENT SEEKS TO DEMONSTRATE THAT THE ABOVE-MENTIONED DIFFERENCE OF TREATMENT IS JUSTIFIED BY OBJECTIVE DIFFERENCES BETWEEN THE POSITION OF AN INSURANCE COMPANY WHOSE REGISTERED OFFICE IS IN FRANCE AND THAT OF A