- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Joined Cases C-24/12 and C-27/12: Judgment of the Court (Third Chamber) of 5 June 2014 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — X BV (C-24/12), TBG Limited (C-27/12) v Staatssecretaris van Financiën (Free movement of capital — Restrictions — Payment of dividends from a Member State to an overseas territory of the same State — Scope of EU law — Special European Union-OCTs arrangements)
ECLI:EU:UNKNOWN:62012CA0024
62012CA0024
With us you find everything. Try it now!
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
Official Journal of the European Union
C 253/3
(Joined Cases C-24/12 and C-27/12) (<span class="super">1</span>)
((Free movement of capital - Restrictions - Payment of dividends from a Member State to an overseas territory of the same State - Scope of EU law - Special European Union-OCTs arrangements))
2014/C 253/03
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: X BV (C-24/12), TBG Limited (C-27/12)
Defendant: Staatssecretaris van Financiën
Re:
Requests for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Articles 63 TFEU and 64 TFEU — Territorial scope — Movements of capital from a Member State to one of its overseas territories — Whether or not the overseas territory is to be regarded as a third country
Operative part of the judgment
EU law must be interpreted as not precluding a tax measure of a Member State which restricts movements of capital between that Member State and its own overseas country and territory whilst pursuing the objective of combating tax avoidance in an effective and proportionate manner.
(<span class="super">1</span>) OJ C 98, 31.3.2012.