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Case C-449/20: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 22 September 2020 — Real Vida Seguros, S. A. v Autoridade Tributária e Aduaneira
ECLI:EU:UNKNOWN:62020CN0449
62020CN0449
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14.12.2020
EN
Official Journal of the European Union
C 433/24
(Case C-449/20)
(2020/C 433/30)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: Real Vida Seguros, S. A.
Defendant: Autoridade Tributária e Aduaneira
Question referred
Does the fact that, for the purposes of calculating the amount of the imposto sobre [o rendimento] [d]as pessoas coletivas (Corporation Tax; IRC) due from the appellant in respect of financial years 1999 and 2000, Articles 31 and 2 of the Estatuto dos Benefícios Fiscais (Statute governing Tax Benefits) permit a 50 % deduction in dividends obtained on national (Portuguese) stock exchanges but exclude dividends obtained on the stock exchanges of other countries of the European Union from benefiting from the deduction, constitute a breach of the free movement of capital under Article 63 et seq. TFEU?