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Case C-449/20: Judgment of the Court (Seventh Chamber) of 9 September 2021 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Real Vida Seguros SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Taxation — Article 63 TFEU — Free movement of capital — Income tax — Dividends attached to listed shares — Tax advantage reserved for dividends attached to shares listed on the national stock exchange — Difference in treatment — Objective distinguishing criterion — Restriction — Article 65 TFEU — Objectively comparable situations — Justification — Objective of a purely economic nature)
ECLI:EU:UNKNOWN:62020CA0449
62020CA0449
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22.11.2021
Official Journal of the European Union
C 471/11
(Case C-449/20) (*)
(Reference for a preliminary ruling - Taxation - Article 63 TFEU - Free movement of capital - Income tax - Dividends attached to listed shares - Tax advantage reserved for dividends attached to shares listed on the national stock exchange - Difference in treatment - Objective distinguishing criterion - Restriction - Article 65 TFEU - Objectively comparable situations - Justification - Objective of a purely economic nature)
(2021/C 471/14)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: Real Vida Seguros SA
Defendant: Autoridade Tributária e Aduaneira
Operative part of the judgment
Articles 63 and 65 TFEU must be interpreted as precluding a Member State’s tax practice according to which, for the purposes of determining the basis of assessment of a taxpayer’s income tax, the dividends attached to shares listed on that Member State’s stock exchange account for only 50 % of their amount, whereas dividends attached to shares listed on the stock exchanges of the other Member States are taken into account in full.
(*)
Language of the case: Portuguese
ECLI:EU:C:2021:140