ECJ (Judgment) Reference for a preliminary ruling – Free movement of capital – Articles 63 to 65 TFEU – EC-Tunisia Association Agreement – Articles 31, 34 and 89 – EC-Lebanon Association Agreement – Articles 31, 33 and 85 – Corporation tax – Dividends received by a company established in the Member State of the beneficiary company – Dividends received from a company established in a non-member State which is party to the association agreement – Difference of treatment – Restriction – Justification – Efficacy of fiscal supervision – Possibility of relying on Article 64 TFEU in relation to the EC-Tunisia and EC-Lebanon association agreements
C-464/14, [2016] EUECJ C-464/14
Bailii
European
Corporation Tax
Updated: 26 January 2022; Ref: scu.571882