Judgment of the Court (Fifth Chamber), 13 March 2014

Margaretha Bouanich v Directeur des services fiscaux de la Drôme

Request for a preliminary ruling from the tribunal administratif de Grenoble

Reference for a preliminary ruling — Article 63 TFEU — Free movement of capital — Article 49 TFEU — Freedom of establishment — Tax on income of natural persons — Mechanism capping direct taxes by reference to income — Bilateral tax agreement for avoidance of double taxation — Taxation of dividends distributed by a company established in another Member State and already subject to a withholding tax — Failure to take into account or partial taking into account of the tax paid in the other Member State for the calculation of the tax cap — Article 65 TFEU — Restriction — Justification

Case C‑375/12

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)