- 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
C-39/23, Keva and Others: Judgment of the Court (First Chamber) of 29 July 2024 (request for a preliminary ruling from the Högsta förvaltningsdomstolen – Sweden) – Keva, Landskapet Ålands pensionsfond, Kyrkans Centralfond v Skatteverket (Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation of dividends received by pension funds governed by public law – Difference in treatment between resident and non-resident pension funds governed by public law – Exemption only of resident pension funds governed by public law – Comparability of situations – Whether justified – Need to safeguard the objective pursued by social policy – Need to preserve a balanced allocation of the power of taxation of the Member States)
ECLI:EU:UNKNOWN:62023CA0039
62023CA0039
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 series
—
C/2024/5772
7.10.2024
(C-39/23,
Keva and Others)
(Reference for a preliminary ruling - Article 63 TFEU - Free movement of capital - Taxation of dividends received by pension funds governed by public law - Difference in treatment between resident and non-resident pension funds governed by public law - Exemption only of resident pension funds governed by public law - Comparability of situations - Whether justified - Need to safeguard the objective pursued by social policy - Need to preserve a balanced allocation of the power of taxation of the Member States)
(C/2024/5772)
Language of the case: Swedish
Referring court
Parties to the main proceedings
Applicants: Keva, Landskapet Ålands pensionsfond, Kyrkans Centralfond
Defendant: Skatteverket
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 non-resident pension institutions governed by public law are subject to a withholding tax, whereas dividends distributed to resident pension funds governed by public law are exempt from such a withholding tax.
—
ELI: http://data.europa.eu/eli/C/2024/5772/oj
ISSN 1977-091X (electronic edition)
—
* * *
* Language of the case: Swedish.