Judgment of the Court (Grand Chamber) of 18 December 2007.
Skatteverket v A.
Reference for a preliminary ruling: Regeringsrätten - Sweden.
Free movement of capital - Restriction on the movement of capital between the Member States and third countries -Tax on revenue from capital -Dividends received from a company established in an EEA Member State - Exemption - Dividends received from a company established in a third country - Exemption subject to the existence of a taxation convention providing for the exchange of information - Effectiveness of fiscal supervision.
European Court reports 2007 Page I-11531