Judgment of the Court (Third Chamber) of 17 September 2015
J.B.G.T. Miljoen and Others v Staatssecretaris van Financiën
Requests for a preliminary ruling from the Hoge Raad der Nederlanden
References for a preliminary ruling — Direct taxation — Articles 63 TFEU and 65 TFEU — Free movement of capital — Taxation of dividends from portfolios of shares — Withholding tax — Restriction — Final tax burden — Factors for comparing the tax burdens of resident and non-resident taxpayers — Comparability — Taking into account income tax or corporation tax — Conventions for the avoidance of double taxation — Neutralisation of the restriction by means of a convention
Joined Cases C-10/14, C-14/14 and C-17/14
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:2015:429 |
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Judgment
ECLI:EU:C:2015:608 |
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