Judgment of the Court (Seventh Chamber) of 30 January 2020
Köln-Aktienfonds Deka v Staatssecretaris van Financiën
Request for a preliminary ruling from the Hoge Raad der Nederlanden
Reference for a preliminary ruling — Free movement of capital and liberalisation of payments — Restrictions — Taxation of dividends received by undertakings for collective investment in transferable securities (UCITS) — Refund of tax withheld on dividends — Conditions — Objective differentiation criteria — Criteria which are by nature or in fact favourable to resident taxpayers
Case C-156/17
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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EUR-Lex |
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Opinion
ECLI:EU:C:2019:677 |
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Judgment
ECLI:EU:C:2020:51 |
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