Judgment of the Court (Seventh Chamber) of 9 September 2021
Real Vida Seguros SA v Autoridade Tributária e Aduaneira
Request for a preliminary ruling from the Supremo Tribunal Administrativo
Reference for a preliminary ruling – Taxation – Article 63 TFEU – Free movement of capital – Income tax – Dividends attached to listed shares – Tax advantage reserved for dividends attached to shares listed on the national stock exchange – Difference in treatment – Objective distinguishing criterion – Restriction – Article 65 TFEU – Objectively comparable situations – Justification – Objective of a purely economic nature
Case C-449/20
Reports of Cases
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Judgment
ECLI:EU:C:2021:721 |
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