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  • 62005CJ0101

    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.

    Case C-101/05.

    European Court reports 2007 Page I-11531


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