Court of Justice 3 April 2003, C-422/01 (Försäkringsaktiebolaget Skandia (publ) and Ola Ramstedt v Riksskatteverket.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. This reference to the Court for a preliminary ruling by the Regeringsrätten (Supreme Administrative Court), Sweden concerns the tax regime applying to an occupational pension insurance policy taken out for the benefit of a Swedish employee with insurance companies established in a Member State which is not Sweden.