Judgment of the Court (First Chamber) of 2 June 2016
Pensioenfonds Metaal en Techniek v Skatteverket
Request for a preliminary ruling from the Högsta förvaltningsdomstolen
Reference for a preliminary ruling — Free movement of capital — Article 63 TFEU — Taxation of pension funds’ income — Difference in treatment of resident and non-resident pension funds — Resident pension funds subject to lump sum taxation on the basis of a notional yield — Withholding tax applied to dividends received by non-resident pension funds — Whether comparable
Case C-252/14
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:2015:571 |
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Judgment
ECLI:EU:C:2016:402 |
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