40With regard to Article 49 EC, two categories of situation in which such a requirement is liable to have a dissuasive effect must be distinguished. In the first, service providers are dissuaded from establishing themselves in Denmark because of the costs involved. Such a situation constitutes, of itself, a denial of that freedom (see, to that effect, Case C-496/01 Commission v France [2004] ECR I-2351, paragraph 65, and Case C-439/99 Commission v Italy [2002] ECR I-305, paragraph 30). In the second, the recipients of those services are dissuaded from becoming members of a pension scheme with a pension institution established in another Member State, in view of the important role played, at the time when a pension insurance contract is taken out, by the possibility of obtaining tax relief under that head (see Danner, paragraph 31).
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