Judgment of the Court of 6 June 2000.

Staatssecretaris van Financiën v B.G.M. Verkooijen.

Reference for a preliminary ruling: Hoge Raad - Netherlands.

Free movement of capital - Direct taxation of share dividends - Exemption - Limitation to shares in companies whose seat is within national territory.

Case C-35/98.

Reports of Cases

2000 I-04071