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Document 62014CN0252
Case C-252/14
Court of Justice
Status: Closed
Court of Justice
Status: Closed
/
DECISION
- Title
- Judgment of the Court (First Chamber) of 2 June 2016. Pensioenfonds Metaal en Techniek v Skatteverket. Request for a preliminary ruling from the Högsta förvaltningsdomstolen. Reference for a preliminary ruling — Free movement of capital — Article 63 TFEU — Taxation of pension funds’ income — Difference in treatment of resident and non-resident pension funds — Resident pension funds subject to lump sum taxation on the basis of a notional yield — Withholding tax applied to dividends received by non-resident pension funds — Whether comparable. Case C-252/14.
- ECLI identifier
- ECLI:EU:C:2016:402
- Judge-Rapporteur
- Levits
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
08/08/2016
- Title
- Judgment of the Court (First Chamber) of 2 June 2016. Pensioenfonds Metaal en Techniek v Skatteverket. Request for a preliminary ruling from the Högsta förvaltningsdomstolen. Reference for a preliminary ruling — Free movement of capital — Article 63 TFEU — Taxation of pension funds’ income — Difference in treatment of resident and non-resident pension funds — Resident pension funds subject to lump sum taxation on the basis of a notional yield — Withholding tax applied to dividends received by non-resident pension funds — Whether comparable. Case C-252/14.
- ECLI identifier
- ECLI:EU:C:2016:402
- Judge-Rapporteur
- Levits
- Type of procedure
- Reference for a preliminary ruling
02/06/2016
PROCEEDINGS
- Title
- Opinion of Advocate General Szpunar delivered on 10 September 2015. Pensioenfonds Metaal en Techniek v Skatteverket. Request for a preliminary ruling from the Högsta förvaltningsdomstolen. Reference for a preliminary ruling — Free movement of capital — Article 63 TFEU — Taxation of pension funds’ income — Difference in treatment of resident and non-resident pension funds — Resident pension funds subject to lump sum taxation on the basis of a notional yield — Withholding tax applied to dividends received by non-resident pension funds — Whether comparable. Case C-252/14.
- ECLI identifier
- ECLI:EU:C:2015:571
- Advocate General
- Szpunar
10/09/2015
CASE BROUGHT
- Title
- Case C-252/14: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 23 May 2014 — Pensioenfonds Metaal en Technie v Skatteverket
21/07/2014