48Thirdly, it must be noted that, with regard to acts adopted by the EU legislature to implement the principle of equal treatment of men and women, Article 5(2) of Directive 2004/113 entitled the Member States to decide before 21 December 2007 to permit proportionate differences in individuals’ premiums and benefits where the use of sex is a determining factor in the assessment of risk based on relevant and accurate actuarial and statistical data. In addition, in Article 9(1)(h) of Directive 2006/54, the EU legislature, while deciding that a certain number of provisions in the field of occupational social security systems based on sex are contrary to the principle of equal treatment, nevertheless included in the derogations from that principle, in certain cases, the use of actuarial factors differing according to sex.
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