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Document 62023CN0039

    Case C-39/23, Keva and Others: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 26 January 2023 — Keva, Landskapet Ålands pensionsfond and Kyrkans Centralfond v Skatteverket

    OJ C 121, 3.4.2023, p. 7–7 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    3.4.2023   

    EN

    Official Journal of the European Union

    C 121/7

    Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 26 January 2023 — Keva, Landskapet Ålands pensionsfond and Kyrkans Centralfond v Skatteverket

    (Case C-39/23, Keva and Others)

    (2023/C 121/10)

    Language of the case: Swedish

    Referring court

    Högsta förvaltningsdomstolen

    Parties to the main proceedings

    Applicants: Keva, Landskapet Ålands pensionsfond and Kyrkans Centralfond

    Respondent: Skatteverket

    Questions referred

    1.

    Does the fact that dividends paid by domestic companies to foreign public pension institutions are subject to withholding tax, whereas the corresponding dividends are not taxed if they accrue to the own State through its general pension funds, constitute such negative differential treatment that it entails a restriction of the free movement of capital prohibited, in principle, by Article 63 TFEU?

    2.

    If Question 1 is answered in the affirmative, what are the criteria that should be taken into account when assessing whether a foreign public pension institution is in a situation which is objectively comparable to that of the own State and its general pension funds?

    3.

    Can a possible restriction be regarded as being justified by overriding reasons of public interest?
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