Försäkringsaktiebolaget Skandia (publ) and Ola Ramstedt v Riksskatteverket (Case C-422/01).  BTC 435
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.