10.12.2018

EN

Official Journal of the European Union

C 445/8

(Case C-613/18)

(2018/C 445/09)

Language of the case: Portuguese

Referring court

Parties to the main proceedings

Applicant: State of Canada

Defendant: Autoridade Tributária e Aduaneira

Question referred

In the context of taxation of dividends distributed by a company established in the national territory to a non-resident entity, is it compatible with the principle precluding restrictions on movements of capital between Member States and third countries for there to be an effective rate of corporation tax which is applied more disadvantageously to entities resident in a third country than to a resident in the national territory which is similar in nature?