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Case C-598/17: Judgment of the Court (First Chamber) of 2 May 2019 (request for a preliminary ruling from the Gerechtshof ’s-Hertogenbosch — Netherlands) — A-Fonds v Inspecteur van de Belastingdienst (Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts)
ECLI:EU:UNKNOWN:62017CA0598
62017CA0598
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Official Journal of the European Union
C 220/2
(Case C-598/17) (<span class="super note-tag">1</span>)
(Reference for a preliminary ruling - Existing aid and new aid - Concept of new aid - Refund of dividend tax - Scheme widened to companies established outside the Member State concerned - Free movement of capital - Obligations of national courts)
(2019/C 220/03)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: A-Fonds
Defendant: Inspecteur van de Belastingdienst
Operative part of the judgment
Articles 107 and 108 TFEU must be interpreted as meaning that a national court cannot assess whether a residence condition, such as that at issue in the main proceedings, complies with Article 56(1) EC, now Article 63(1) TFEU, where the scheme for the refund of dividend tax concerned constitutes an aid scheme.
(<span class="note">1</span>) OJ C 22, 22.1.2018.