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Case C-545/19: Judgment of the Court (Second Chamber) of 17 March 2022 (Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — AllianzGI-Fonds AEVN v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 63 TFEU — Free movement of capital — Taxation of dividends paid to undertakings for collective investment (UCIs) — Resident and non-resident UCIs — Difference in treatment — Withholding tax imposed solely on dividends paid to non-resident UCIs — Comparability of the situations — Assessment — Account to be taken of the tax regime applicable to shareholders or unitholders in UCIs and of whether resident undertakings are subject to other taxes — None)
ECLI:EU:UNKNOWN:62019CA0545
62019CA0545
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10.5.2022
Official Journal of the European Union
C 191/2
(Case C-545/19)
(Reference for a preliminary ruling - Article 63 TFEU - Free movement of capital - Taxation of dividends paid to undertakings for collective investment (UCIs) - Resident and non-resident UCIs - Difference in treatment - Withholding tax imposed solely on dividends paid to non-resident UCIs - Comparability of the situations - Assessment - Account to be taken of the tax regime applicable to shareholders or unitholders in UCIs and of whether resident undertakings are subject to other taxes - None)
(2022/C 191/02)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: AllianzGI-Fonds AEVN
Defendant: Autoridade Tributária e Aduaneira
Operative part of the judgment
Article 63 TFEU must be interpreted as precluding legislation of a Member State under which dividends distributed by resident companies to a non-resident undertaking for collective investment (UCI) are subject to withholding tax, whereas dividends distributed to a resident UCI are exempt from such withholding tax.
(1)
OJ C 399, 25.11.2019.