ECJ (Judgment) Reference for a preliminary ruling – Direct taxation – Free movement of capital – Freedom to provide services – Directive 69/335/EEC – Articles 2, 4, 10 and 11 – Directive 85/611/EEC – Articles 10 and 293 EC – Annual tax on undertakings for collective investment – Double taxation – Penalties applicable to collective investment undertakings governed by foreign law)
C-48/15, [2016] EUECJ C-48/15, ECLI:EU:C:2016:356
Bailii
Directive 69/335/EEC, Directive 85/611/EEC
European
Updated: 17 January 2022; Ref: scu.564892
