ECJ Reference for a preliminary ruling – Freedom of establishment – Free movement of capital – Articles 63 TFEU and 65 TFEU — Tax on income of legal persons – Difference of treatment between dividends paid to resident and non-resident investment funds – Exclusion of tax exemption – Restriction not justified
C-190/12, [2014] EUECJ C-190/12
Bailii
European
Updated: 02 December 2021; Ref: scu.523686