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European Union
Försäkringsaktiebolaget Skandia (publ) and Ola Ramstedt v Riksskatteverket (C-422/01)
Judgment
The main proceedings and the question…
Restriction on freedom to provide serv…
27

Försäkringsaktiebolaget Skandia (publ) and Ola Ramstedt v Riksskatteverket (C-422/01)

Judgment of 26 Jun 2003law://eu/cjeu/2001/c-422-01/para_27@2026-11-10

27In that regard, it was not disputed before the Court that national legislation such as that at issue in the main proceedings restricts freedom to provide services.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Fifth Chamber
Case: C-422/01 · ECLI:EU:C:2003:380
Decided: 26 Jun 2003
Procedure: Preliminary reference
Applicants: Försäkringsaktiebolaget Skandia (pubi); Ola Ramstedt
Defendant: Riksskatteverket
Rapporteur: Wathelet
Advocate General: P. Léger
Bench: 4 judges
C.W.A. Timmermans, A. La Pergola, P. Jann, A. Rosas
Language: Swedish
Official: CURIA · EUR-Lex 62001CJ0422

Topics

Freedom to provide services Non-discrimination on grounds of nationality Principles of Union law

History · 1 version

26 Jun 2003Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions
Cited by 16: Hans-Dieter Jundt and Hedwig Jundt v Finanzamt Offenburg (C-281/06)2 provisions; European Commission v Hungary (C-179/14); RB v TÜV Rheinland LGA Products GmbH and Allianz IARD S.A (C-581/18)2 provisions; European Commission v French Republic (C-416/17); Société d’investissement pour l’agriculture tropicale SA (SIAT) v État belge (C-318/10)2 provisions; Ministre du Budget, des Comptes publics et de la Fonction publique v Accor SA (C-310/09)2 provisions; Haribo Lakritzen Hans Riegel BetriebsgmbH and Österreichische Salinen AG v Finanzamt Linz (C-436/08, C-437/08)2 provisions; Commission of the European Communities v Republic of Austria (C-356/08); Hein Persche v Finanzamt Lüdenscheid (C-318/07); R. H. H. Renneberg v Staatssecretaris van Financiën (C-527/06); Commission of the European Communities v Kingdom of Spain (C-248/06); Erika Waltraud Ilse Hollmann v Fazenda Pública (C-443/06)2 provisions; Herbert Schwarz and Marga Gootjes-Schwarz v Finanzamt Bergisch Gladbach (C-76/05)2 provisions; Commission of the European Communities v Federal Republic of Germany (C-318/05)2 provisions; Commission of the European Communities v Kingdom of Belgium (C-522/04); Raffaele Talotta v Belgian State (C-383/05)2 provisions
Cites 17: Treaty on the Functioning of the European Union (consolidated 2016)4 provisions; Bond van Adverteerders and others v The Netherlands State (352/85); Rolf Dieter Danner (C-136/00); Belgian State v René Humbel and Marie-Thérèse Edel (263/86); Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes) (C-264/96); Commission of the European Communities v French Republic (C-381/93); B.S.M. Geraets-Smits v Stichting Ziekenfonds VGZ and H.T.M. Peerbooms v Stichting CZ Groep Zorgverzekeringen (C-157/99); Jessica Safir v Skattemyndigheten i Dalarnas Län, formerly Skattemyndigheten i Kopparbergs Län (C-118/96); Royal Bank of Scotland plc v Elliniko Dimosio (Greek State) (C-311/97); G. H. E. J. Wielockx v Inspecteur der Directe Belastingen (C-80/94); Eurowings Luftverkehrs AG v Finanzamt Dortmund-Unna (C-294/97); Skatteministeriet v Bent Vestergaard (C-55/98); Commission of the European Communities v Kingdom of Belgium (C-300/90); Hanns-Martin Bachmann v Belgian State (C-204/90); Criminal proceedings against Matteo Peralta (C-379/92); Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation; Staatssecretaris van Financiën v B.G.M. Verkooijen (C-35/98)