Judgment – Reference for a preliminary ruling – Direct taxation – Articles 63 TFEU and 65 TFEU – Free movement of capital – Taxation of dividends from portfolios of shares – Withholding tax – Restriction – Final tax burden – Factors for comparing the tax burdens of resident and non-resident taxpayers – Comparability – Taking into account income tax or corporation tax – Conventions for the avoidance of double taxation – Neutralisation of the restriction by means of a convention
C-10/14, [2015] EUECJ C-10/14, ECLI:EU:C:2015:608
Bailii
European
Updated: 07 August 2021; Ref: scu.552676
