(Judgment) Reference for a preliminary ruling – Free movement of capital and liberalisation of payments – Restrictions – Taxation of dividends paid to undertakings for collective investment in transferable securities (UCITS) – Dividends paid by companies resident in one Member State to non-resident UCITS – Tax exemption for dividends paid by companies resident in one Member State to resident UCITS – Justifications – Balanced allocation between Member States of the power to impose taxes – Coherence of the tax system – Proportionality
Citations:
C-480/16, [2018] EUECJ C-480/16
Links:
Jurisdiction:
European
Company
Updated: 24 April 2022; Ref: scu.618754