ECJ Articles 63 TFEU and 65 TFEU – Undertakings for collective investments in transferable securities (UCITS) – Different treatment of dividends paid to non-resident UCITS, subject to withholding tax, and dividends paid to resident UCITS, not subject to such tax – Whether it is necessary, for the purpose of determining whether the national measure is in conformity with the free movement of capital, to take account of the situation of shareholders – No such need
Citations:
[2012] EUECJ C-338/11, ECLI:EU:C:2012:286
Links:
Jurisdiction:
European
Citing:
Order – FIM Santander Top 25 Euro Fi (Articles 63 Tfeu And 65 TFEU) C-338/11 ECJ 10-May-2012
ECJ 1 The references for a preliminary ruling concern the interpretation of Articles 63 and 65 TFEU concerning the difference in tax treatment between non-resident and resident collective investment undertakings . .
Lists of cited by and citing cases may be incomplete.
Capital Gains Tax
Updated: 26 March 2022; Ref: scu.584359