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Case C-480/16: Judgment of the Court (Fifth Chamber) of 21 June 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — Fidelity Funds and Others v Skatteministeret (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)
ECLI:EU:UNKNOWN:62016CA0480
62016CA0480
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(Case C-480/16) (1)
Language of the case: Danish
Referring court
Parties to the main proceedings
Applicant: Fidelity Funds and Others
Defendant: Skatteministeret
Intervener: NN (L) SICAV
Operative part of the judgment
Article 63 TFEU must be interpreted as precluding legislation of a Member State, such as that at issue in the main proceedings, under which the dividends distributed by a company resident in that Member State to a non-resident undertaking for collective investment in transferable securities (UCITS) are subject to withholding tax, while dividends distributed to a UCITS resident in that same Member State are exempt from such tax, provided that that undertaking makes a minimum distribution to its members, or technically calculates a minimum distribution, and withholds on that actual or notional distribution the tax payable by its members.
(1) OJ C 419, 14.11.2016.