ECJ (Judgment) Reference for a preliminary ruling – Free movement of capital – Article 63 TFEU – Taxation of pension funds’ income – Difference in treatment of resident and non-resident pension funds – Resident pension funds subject to lump sum taxation on the basis of a notional yield – Withholding tax applied to dividends received by non-resident pension funds – Whether comparable
Citations:
C-252/14, [2016] EUECJ C-252/14, ECLI:EU:C:2016:402,
Links:
Statutes:
Jurisdiction:
European
European
Updated: 12 July 2022; Ref: scu.565145
