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 for collective investment in securities (UCITS).
2 Since the abovementioned cases are related by reason of their subject-matter, it is appropriate, in accordance with Article 43 of the Rules of Procedure, to join them for the purposes of the written and oral procedure and the judgment.
For these reasons, the President of the Court hereby orders:
Cases C-338/11 to C-347/11 are joined for the purposes of the written and oral procedure and the judgment.
Citations:
[2011] EUECJ C-338/11
Links:
Jurisdiction:
European
Cited by:
Order – Fim Santander Top 25 Euro Fi (Articles 63 Tfeu And 65 TFEU) ECJ 10-May-2012
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 . .
Lists of cited by and citing cases may be incomplete.
Litigation Practice
Updated: 28 October 2022; Ref: scu.459574