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Case C-601/23, Credit Suisse Securities (Europe): Judgment of the Court (Sixth Chamber) of 19 December 2024 (request for a preliminary ruling from the Tribunal Superior de Justicia del País Vasco – Spain) – Credit Suisse Securities (Europe) Ltd v Diputación Foral de Bizkaia (Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation – Taxation of dividends – Withholding tax – Reimbursement of withholding tax, granted to resident dividend recipients that are loss-making at the end of the tax year in which the dividends are received – No reimbursement of the withholding tax to non-resident dividend recipients – Difference in treatment – Restriction – Comparability – Justification)
ECLI:EU:UNKNOWN:62023CA0601
62023CA0601
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Official Journal of the European Union
C series
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C/2025/1207
(Case C-601/23,
Credit Suisse Securities (Europe))
(Reference for a preliminary ruling - Article 63 TFEU - Free movement of capital - Taxation - Taxation of dividends - Withholding tax - Reimbursement of withholding tax, granted to resident dividend recipients that are loss-making at the end of the tax year in which the dividends are received - No reimbursement of the withholding tax to non-resident dividend recipients - Difference in treatment - Restriction - Comparability - Justification)
(C/2025/1207)
Language of the case: Spanish
Referring court
Parties to the main proceedings
Applicant: Credit Suisse Securities (Europe) Ltd
Defendant: Diputación Foral de Bizkaia
Operative part of the judgment
Article 63 TFEU must be interpreted as precluding rules applicable in a Member State under which dividends distributed by a company established in a fiscally autonomous territory of that Member State are subject to a withholding tax that, where those dividends are received by a resident company, which is subject to corporation tax in that fiscally autonomous territory, serves as a payment on account of that tax and is reimbursed in full if that company is loss-making at the end of the tax year concerned, whereas no reimbursement is provided for where those dividends are received by a non-resident company in the same situation.
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ELI: http://data.europa.eu/eli/C/2025/1207/oj
ISSN 1977-091X (electronic edition)
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