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50165

Lns pub 50165
DatePublication 11/24/16
Recueil RG Yes
Recueil FP No
Documents
  1. Summary
  2. Opinion of Advocate General Wathelet delivered on 27 January 2016
  3. Judgment of the Court (Fifth Chamber) of 24 November 2016
References
NonPublie No
NomAffaire Case C-464/14
LienAffaire http://curia.europa.eu/juris/liste.jsf?num=C-464/14&language=EN
NomUsuel SECIL v Fazenda Pública
Indicateurs Reference for a preliminary ruling — Free movement of capital — Articles 63 to 65 TFEU — EC-Tunisia Association Agreement — Articles 31, 34 and 89 — EC-Lebanon Association Agreement — Articles 31, 33 and 85 — Corporation tax — Dividends received by a company established in the Member State of the beneficiary company — Dividends received from a company established in a non-member State which is party to the association agreement — Difference of treatment — Restriction — Justification — Efficacy of fiscal supervision — Possibility of relying on Article 64 TFEU in relation to the EC-Tunisia and EC-Lebanon association agreements
OQP Request for a preliminary ruling from the Tribunal Tributário de Lisboa
LangueProcedure Language of the case: Portuguese
numero 201611C0329