Judgment of the Court (Second Chamber) of 25 February 2021

Société Générale SA v Ministre de l'Action et des Comptes publics

Request for a preliminary ruling from the Conseil d'État

Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Corporation tax – Bilateral conventions for the avoidance of double taxation – Taxation of dividends distributed by a non-resident already subject to a levy in another Member State – Maximum amount of tax credit accorded – Legal double taxation

Case C-403/19

Reports of Cases

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