European Court of Justice (Fifth Chamber).

M Wathelet (Rapporteur), President of the Chamber, CWA Timmermans, A La Pergola, P Jann and A Rosas, JJ, P Léger, Advocate General.

Judgment delivered 26 June 2003.

Income tax – Reference for a preliminary ruling – Freedom to provide services – Occupational pension insurance – Differences in tax treatment between insurance policies taken out with insurance companies established in home member state and those taken out with insurance companies established in another member state – Compatibility with Community law – Article 49 EC.

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