Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Tax on financial transactions – Transactions relating to derivative financial instruments whose underlying security is a security issued by a company resident in the Member State of taxation – Tax due regardless of the place of conclusion of the transaction – Administrative and reporting obligations
Citations:
C-565/18, [2020] EUECJ C-565/18, , [2019] EUECJ C-565/18_O
Links:
Jurisdiction:
European
Corporation Tax
Updated: 01 November 2022; Ref: scu.660152
