Judgment of the Court (Fifth Chamber) of 21 June 2018

Fidelity Funds and Others v Skatteministeriet

Request for a preliminary ruling from the Østre Landsret

Reference for a preliminary ruling — Free movement of capital and liberalisation of payments — Restrictions — Taxation of dividends paid to undertakings for collective investment in transferable securities (UCITS) — Dividends paid by companies resident in one Member State to non-resident UCITS — Tax exemption for dividends paid by companies resident in one Member State to resident UCITS — Justifications — Balanced allocation between Member States of the power to impose taxes — Coherence of the tax system — Proportionality

Case C-480/16

Reports of Cases

not yet published (Court Reports - general)