Request for a preliminary ruling from the Högsta förvaltningsdomstolen in the case Pensioenfonds Metaal en Techniek.

Does Article 63 TFEU constitute an obstacle to national legislation under which dividends from a resident company are taxed at source if the shareholder is resident in another Member State, while such dividends — if paid to a resident shareholder — are subject to a tax calculated as a definitive lump sum and on a fictive yield, which, over time, is intended to correspond to the normal taxation of all yields on capital?


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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