Judgment of the Court (Second Chamber) of 30 April 2020
Société Générale S.A. v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso
Request for a preliminary ruling from the Commissione Tributaria Regionale per la Lombardia
Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Financial transaction tax – Transactions involving derivative financial instruments based on a security issued by a company resident in the Member State of taxation – Tax due irrespective of the place of conclusion of the transaction – Administrative and reporting obligations
Case C-565/18
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2019:1029 |
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Judgment
ECLI:EU:C:2020:318 |
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