Language of document :

Request for a preliminary ruling from the Tribunal Tributário de Lisboa (Portugal) lodged on 28 September 2018 — State of Canada v Autoridade Tributária e Aduaneira

(Case C-613/18)

Language of the case: Portuguese

Referring court

Tribunal Tributário de Lisboa

Parties to the main proceedings

Applicant: State of Canada

Defendant: Autoridade Tributária e Aduaneira

Question referred

In the context of taxation of dividends distributed by a company established in the national territory to a non-resident entity, is it compatible with the principle precluding restrictions on movements of capital between Member States and third countries for there to be an effective rate of corporation tax which is applied more disadvantageously to entities resident in a third country than to a resident in the national territory which is similar in nature?