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SVInfo
- Referral date: 23-05-2014
- Show case reference
- Opinion date: 10-09-2015
- Ruling date: 02-06-2016
- AG: Szpunar
References in this case
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21.7.2014 |
EN |
Official Journal of the European Union |
C 235/11 |
Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 23 May 2014 — Pensioenfonds Metaal en Technie v Skatteverket
(Case C-252/14)
2014/C 235/15
Language of the case: Swedish
Referring court
Högsta förvaltningsdomstolen
Parties to the main proceedings
Applicant: Pensioenfonds Metaal en Technie
Defendant: Skatteverket
Question referred
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?