Judgment of the Court (Third Chamber) of 10 February 2011.
Haribo Lakritzen Hans Riegel BetriebsgmbH (C-436/08) and Österreichische Salinen AG (C-437/08) v Finanzamt Linz.
Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Linz - Austria.
Free movement of capital - Corporation tax - Exemption of nationally-sourced dividends - Exemption of foreign-sourced dividends only if certain conditions are complied with - Application of an imputation system to non-exempt foreign-sourced dividends - Proof required as to the foreign tax creditable.
Joined cases C-436/08 and C-437/08.
European Court Reports 2011 Page I-00305