Keywords
Summary

Keywords

Freedom to provide services — Restrictions — Tax legislation — Difference in treatment for occupational pension insurance taken out in another Member State — Not permissible — (Art. 49 EC)

Summary

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 differently in terms of taxation, with income tax effects which, depending on the circumstances in the individual case, may be less favourable.

see para. 62, operative part