Reports of Cases

2003 I-06817

Subject-matter

Preliminary ruling ─ Regeringsrätten ─ Interpretation of the rules on freedom of movement for persons, services and capital, in particular Article 49 EC, in conjunction with Article 12 EC ─ Tax rules governing premiums paid by employers for life assurance and pensions paid to retired persons ─ National legislation granting tax benefits only to contracts concluded with insurers established in the Member State concerned

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• EC Treaty (Maastricht), Article 56 : paragraph 53
• EC Treaty (Amsterdam), Article 12 : paragraphs 21, 61
• EC Treaty (Amsterdam), Article 49 : paragraphs 1, 21, 26 - 59, 62
• EC Treaty (Amsterdam), Article 50 : paragraphs 23, 24
• Directive 77/799 : paragraphs 42 - 45
• Court of Justice - Judgment C -352/85 : paragraph 24
• Court of Justice - Judgment C -263/86 : paragraph 23
• Court of Justice - Judgment C -204/90 : paragraphs 33, 43
• Court of Justice - Judgment C -300/90 : paragraphs 33, 43
• Court of Justice - Judgment C -379/92 : paragraph 61
• Court of Justice - Judgment C -381/93 : paragraph 26
• Court of Justice - Judgment C -80/94 : paragraphs 25, 42
• Court of Justice - Judgment C -118/96 : paragraphs 28, 51
• Court of Justice - Judgment C -264/96 : paragraph 25
• Court of Justice - Judgment C -294/97 : paragraph 52
• Court of Justice - Judgment C -311/97 : paragraph 25
• Court of Justice - Judgment C -35/98 : paragraph 25
• Court of Justice - Judgment C -55/98 : paragraph 42
• Court of Justice - Judgment C -157/99 : paragraphs 24, 26
• Court of Justice - Judgment C -136/00 : paragraphs 28, 42 - 44, 51, 53

Operative part

• Interprets : EC Treaty (Amsterdam), Article 49

Opinion

• EC Treaty (Amsterdam), Article 12 : points 20, 23
  
• EC Treaty (Amsterdam), Article 49 : points 20 - 59
  
• Court of Justice - Judgment C -35/85 : point 22
  
• Court of Justice - Judgment C -305/87 : point 23
  
• Court of Justice - Judgment C -204/90 : points 25, 36 - 38, 42
  
• Court of Justice - Judgment C -300/90 : point 25
  
• Court of Justice - Judgment C -379/92 : point 23
  
• Court of Justice - Judgment C -279/93 : points 25, 27
  
• Court of Justice - Judgment C -381/93 : points 23, 26
  
• Court of Justice - Judgment C -80/94 : points 25, 42
  
• Court of Justice - Judgment C -107/94 : point 25
  
• Court of Justice - Judgment C -118/96 : points 23, 26, 29
  
• Court of Justice - Judgment C -307/97 : point 47
  
• Court of Justice - Judgment C -391/97 : point 25
  
• Court of Justice - Judgment C -55/98 : point 42
  
• Court of Justice - Judgment C -136/00 : points 26, 42
  
• Court of Justice - Judgment C -55/00 : point 25
  

Dates

Date of the lodging of the application initiating proceedings

• 25/10/2001

Date of the Opinion

• 03/04/2003

Date of the hearing

Information not available

Date of delivery

26/06/2003

References

Publication in the Official Journal

Application: OJ C 84 from 06.04.2002, p.36

Judgment: OJ C 184 from 02.08.2003, p.13

Name of the parties

Skandia and Ramstedt

Notes on Academic Writings

1. Idot, L.: Fiscalité directe, Europe 2003 Août-Septembre Comm. nº 280 p.20
2. Ruchat, Emmanuel: Obstacles fiscaux aux retraites complémentaires dans l'Union européenne: enfin une fin? L'arrêt Skandia du 26 juin 2003 et les autres avancées communautaires, Petites affiches. La Loi / Le Quotidien juridique 2003 nº 145 p.11-14
3. Ewalds, Nina: Pensionsbeskattningen och dess problemområden i fokus genom EG-domen i målet C-422/01 Skandia och Ramstedt, SkatteNytt 2003 p.858-875
4. Backlund, Leif: EG-domstolens avgörande i Skandia/Ramstedt-målet, Svensk Skattetidning 2003 p.563-568
5. Luby, Monique: Chronique de jurisprudence du Tribunal et de la Cour de justice des Communautés européennes, Journal du droit international 2004 p.598-599
6. Ståhl, Kristina: EG-domstolens domar. EG-fördraget, SkatteNytt 2004 nº 6 p.431-438
7. Martín Jiménez, Adolfo J.: Jurisprudencia del Tribunal de Justicia de las Comunidades Europeas, Revista española de Derecho Financiero 2004 p.462-465

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Regeringsrätten - Sweden

Subject-matter

• Principles, objectives and tasks of the Treaties
  
• Freedom to provide services
  
• non-discrimination
  
• - Non-discrimination on grounds of nationality
  

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

cinquième chambre (Cour)

Judge-Rapporteur

Wathelet

Advocate General

Léger

Language(s) of the Case

• Swedish
  

Language(s) of the Opinion

• French