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

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