Judgment of the Court (Second Chamber) of 19 November 2009.

Commission of the European Communities v Italian Republic.

Failure of a Member State to fulfil obligations - Free movement of capital - Article 56 EC - Articles 31 and 40 of the EEA Agreement - Direct taxation - Withholding at source on outgoing dividends - Set-off at the place of establishment of the recipient of the dividend, pursuant to a convention for the avoidance of double taxation.

Case C-540/07.

Reports of Cases

2009 I-10983