I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
2011/C 269/64
Language of the case: French
Applicant: Société Santander Asset Management SGIIC SA, on behalf of FIM Santander Top 25 Euro Fi
Defendant: Direction des résidents à l’étranger et des services généraux
1.Must the situation of the shareholders be taken into account together with that of undertakings for collective investments in transferable securities (UCITS)?
2.If so, what are the conditions under which the withholding tax at issue may be regarded as consistent with the principle of free movement of capital?