Judgment of the Court (Second Chamber) of 26 May 2016
État belge, SPF Finances v NN (L) International
Request for a preliminary ruling from the Cour d'appel de Bruxelles
Reference for a preliminary ruling — Direct taxation — Free movement of capital — Freedom to provide services — Directive 69/335/EEC — Articles 2, 4, 10 and 11 — Directive 85/611/EEC — Articles 10 and 293 EC — Annual tax on undertakings for collective investment — Double taxation — Penalties applicable to collective investment undertakings governed by foreign law
Case C-48/15
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:2016:45 |
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Judgment
ECLI:EU:C:2016:356 |
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