This document is an excerpt from the EUR-Lex website
Document 62014CA0464
Case C-464/14: Judgment of the Court (Fifth Chamber) of 24 November 2016 (request for a preliminary ruling from the Tribunal Tributário de Lisboa — Portugal) — SECIL — Companhia Geral de Cal e Cimento SA v Fazenda Pública (Reference for a preliminary ruling — Free movement of capital — Articles 63 to 65 TFEU — EC-Tunisia Association Agreement — Articles 31, 34 and 89 — EC-Lebanon Association Agreement — Articles 31, 33 and 85 — Corporation tax — Dividends received by a company established in the Member State of the beneficiary company — Dividends received from a company established in a non-member State which is party to the association agreement — Difference of treatment — Restriction — Justification — Efficacy of fiscal supervision — Possibility of relying on Article 64 TFEU in relation to the EC-Tunisia and EC-Lebanon association agreements)
Case C-464/14: Judgment of the Court (Fifth Chamber) of 24 November 2016 (request for a preliminary ruling from the Tribunal Tributário de Lisboa — Portugal) — SECIL — Companhia Geral de Cal e Cimento SA v Fazenda Pública (Reference for a preliminary ruling — Free movement of capital — Articles 63 to 65 TFEU — EC-Tunisia Association Agreement — Articles 31, 34 and 89 — EC-Lebanon Association Agreement — Articles 31, 33 and 85 — Corporation tax — Dividends received by a company established in the Member State of the beneficiary company — Dividends received from a company established in a non-member State which is party to the association agreement — Difference of treatment — Restriction — Justification — Efficacy of fiscal supervision — Possibility of relying on Article 64 TFEU in relation to the EC-Tunisia and EC-Lebanon association agreements)
Case C-464/14: Judgment of the Court (Fifth Chamber) of 24 November 2016 (request for a preliminary ruling from the Tribunal Tributário de Lisboa — Portugal) — SECIL — Companhia Geral de Cal e Cimento SA v Fazenda Pública (Reference for a preliminary ruling — Free movement of capital — Articles 63 to 65 TFEU — EC-Tunisia Association Agreement — Articles 31, 34 and 89 — EC-Lebanon Association Agreement — Articles 31, 33 and 85 — Corporation tax — Dividends received by a company established in the Member State of the beneficiary company — Dividends received from a company established in a non-member State which is party to the association agreement — Difference of treatment — Restriction — Justification — Efficacy of fiscal supervision — Possibility of relying on Article 64 TFEU in relation to the EC-Tunisia and EC-Lebanon association agreements)
OJ C 30, 30.1.2017, p. 5–7
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
30.1.2017 |
EN |
Official Journal of the European Union |
C 30/5 |
Judgment of the Court (Fifth Chamber) of 24 November 2016 (request for a preliminary ruling from the Tribunal Tributário de Lisboa — Portugal) — SECIL — Companhia Geral de Cal e Cimento SA v Fazenda Pública
(Case C-464/14) (1)
((Reference for a preliminary ruling - Free movement of capital - Articles 63 to 65 TFEU - EC-Tunisia Association Agreement - Articles 31, 34 and 89 - EC-Lebanon Association Agreement - Articles 31, 33 and 85 - Corporation tax - Dividends received by a company established in the Member State of the beneficiary company - Dividends received from a company established in a non-member State which is party to the association agreement - Difference of treatment - Restriction - Justification - Efficacy of fiscal supervision - Possibility of relying on Article 64 TFEU in relation to the EC-Tunisia and EC-Lebanon association agreements))
(2017/C 030/05)
Language of the case: Portuguese
Referring court
Tribunal Tributário de Lisboa
Parties to the main proceedings
Applicant: SECIL — Companhia Geral de Cal e Cimento SA
Defendant: Fazenda Pública
Operative part of the judgment
1. |
Articles 63 and 65 TFEU must be interpreted as meaning that:
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2. |
Article 64(1) TFEU must be interpreted as meaning that:
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3. |
Article 34(1) of the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Republic of Tunisia, of the other part, signed in Brussels on 17 July 1995 and approved on behalf of the European Community and the European Coal and Steel Community by Decision 98/238/EC, ECSC of the Council and of the Commission of 26 January 1998, must be interpreted as meaning that:
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4. |
Article 31 of the Euro-Mediterranean Agreement establishing an association between the European Community and its Member States, of the one part, and the Republic of Lebanon, of the other part, signed in Luxembourg on 17 June 2002 and approved on behalf of the European Community by Council Decision 2006/356/EC of 14 February 2006, must be interpreted as meaning that:
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5. |
As regards the consequences for the case at issue in the main proceedings, of the interpretation of Articles 63 to 65 TFEU and the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Republic of Tunisia, of the other part, and the Euro-Mediterranean Agreement establishing an association between the European Community and its Member States, of the one part, and the Republic of Lebanon, of the other part:
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