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Case C-525/24, Santander Renta Variable España Pensiones, Fondo de Pensiones: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD) (Portugal) lodged on 30 July 2024 – Santander Renta Variable España Pensiones, Fondo de Pensiones v Autoridade Tributária e Aduaneira
ECLI:EU:UNKNOWN:62024CN0525
62024CN0525
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Official Journal of the European Union
C series
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C/2024/6409
(Case C-525/24, Santander Renta Variable España Pensiones, Fondo de Pensiones)
(C/2024/6409)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: Santander Renta Variable España Pensiones, Fondo de Pensiones
Defendant: Autoridade Tributária e Aduaneira
Questions referred
1.For the purposes of applying the exemption from deduction at source, or the refund of tax deducted at source, are the evidence requirements imposed by Article 16(7) and (8) of the EBF (1) on pension funds that are non-resident in Portugal for tax purposes compatible with EU law (in particular with the free movement of capital established in Article 63 TFEU)?
2.In the event that the applicant claims that it is finding it difficult or impossible to obtain such evidence from the authorities of its State of residence, are the Portuguese tax authorities obliged to use the mechanisms provided for in, for example, Council Directive 77/799/EEC of 19 December 1977 (2) and/or Council Directive 2008/55/EC of 26 May 2008, (3) in order to obtain the information stipulated in Article 16(7) and (8) of the EBF?
Estatuto dos Benefícios Fiscais, Decreto-Lei n.º 215/89, Diário da República n.º 149/1989, Série I de 1989-07-01 (Statute on Tax Benefits, Decree-Law No 215/89, Diário da República No 149/1989, Series I of 1 July 1989).
Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation (OJ 1977 L 336, p. 15).
Council Directive 2008/55/EC of 26 May 2008 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (Codified version) (OJ 2008 L 150, p. 28).
ELI: http://data.europa.eu/eli/C/2024/6409/oj
ISSN 1977-091X (electronic edition)
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