Judgment of the Court (First Chamber), 10 April 2014
Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy
Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Bydgoszczy
Reference for a preliminary ruling — Freedom of establishment — Free movement of capital — Articles 63 TFEU and 65 TFEU –– Tax on income of legal persons — Difference of treatment between dividends paid to resident and non-resident investment funds — Exclusion of tax exemption — Restriction not justified
Case C‑190/12
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2013:710 |
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Judgment
ECLI:EU:C:2014:249 |
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