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Document 62023CA0039
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)
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)
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)
OJ C, C/2024/5772, 7.10.2024, ELI: http://data.europa.eu/eli/C/2024/5772/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN C series |
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C/2024/5772 |
7.10.2024 |
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
(C-39/23, (1) 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
Högsta förvaltningsdomstolen
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)