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54614

Lns pub 54614
DatePublication 04/10/18
Recueil RG Oui
Recueil FP Non
Documents
  1. Conclusões do advogado-geral M. Wathelet apresentadas em 25 de julho de 2018
  2. Acórdão do Tribunal de Justiça (Quinta Secção) de 4 de outubro de 2018
References
NonPublie Non
NomAffaire Processo C-416/17
LienAffaire http://curia.europa.eu/juris/liste.jsf?num=C-416/17&language=PT
NomUsuel Comissão / França (Imposto sobre os rendimentos mobiliários retido na fonte)
Indicateurs Failure of a Member State to fulfil obligations — Articles 49 and 63 TFEU and the third paragraph of Article 267 TFEU — Series of charges to tax — Difference in treatment according to the Member State of residence of the sub-subsidiary — Reimbursement of the advance payment of tax unduly paid — Requirements relating to the evidence establishing a right to such reimbursement — Capping of the right to reimbursement — Discrimination — National court adjudicating at last instance — Obligation to make a reference for a preliminary ruling
OQP
LangueProcedure Língua do processo: francês
numero 201810C104201704160