Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 4 May 2023 – ‘Entain Services (Bulgaria)’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

(Case C-287/23, Entain Services (Bulgaria))

Language of the case: Bulgarian

Referring court

Varhoven administrativen sad

Parties to the main proceedings

Applicant: ‘Entain Services (Bulgaria)’ EOOD

Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia pri sentralno upravlenie na Natsionalnata agentsia za prihodite

Questions referred

Do national rules and national interpretative practice under which dividends distributed to companies resident in Gibraltar are taxed at source (whereas dividends distributed to companies resident in Bulgaria or in other Member States are exempt from withholding tax without those companies having to satisfy any requirement) constitute a discriminatory restriction on the freedom of establishment guaranteed under EU law pursuant to Article 49 and on the free movement of capital guaranteed under EU law pursuant to Article 63 TFEU?

If the first question is answered in the affirmative, is that discriminatory restriction compatible with EU law where the legislator, in enacting the relevant national legislation, has not set out any public policy, public security or public health reasons justifying the need to impose those restrictions in respect of the companies incorporated in Gibraltar?

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