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Document 62018CB0613
Case C-613/18: Order of the Court (Sixth Chamber) of 21 January 2020 (request for a preliminary ruling from the Tribunal Tributário de Lisboa — Portugal) — State of Canada v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Restrictions on the free movement of capital to or from a third country — Direct taxation — Tax on the revenue of legal persons — Profits distributed by companies resident in the territory of Portugal — Reduction in the tax base)
Case C-613/18: Order of the Court (Sixth Chamber) of 21 January 2020 (request for a preliminary ruling from the Tribunal Tributário de Lisboa — Portugal) — State of Canada v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Restrictions on the free movement of capital to or from a third country — Direct taxation — Tax on the revenue of legal persons — Profits distributed by companies resident in the territory of Portugal — Reduction in the tax base)
Case C-613/18: Order of the Court (Sixth Chamber) of 21 January 2020 (request for a preliminary ruling from the Tribunal Tributário de Lisboa — Portugal) — State of Canada v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Restrictions on the free movement of capital to or from a third country — Direct taxation — Tax on the revenue of legal persons — Profits distributed by companies resident in the territory of Portugal — Reduction in the tax base)
OJ C 77, 9.3.2020, p. 8–9
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 21/01/2020
- Date lodged:
- 28/09/2018
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Portuguese
- Type of procedure:
- Reference for a preliminary ruling
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- Case affecting:
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- Related EU case-law document 62018CO0613
- Instruments cited in case law:
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|
9.3.2020 |
EN |
Official Journal of the European Union |
C 77/8 |
Order of the Court (Sixth Chamber) of 21 January 2020 (request for a preliminary ruling from the Tribunal Tributário de Lisboa — Portugal) — State of Canada v Autoridade Tributária e Aduaneira
(Case C-613/18) (1)
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Restrictions on the free movement of capital to or from a third country - Direct taxation - Tax on the revenue of legal persons - Profits distributed by companies resident in the territory of Portugal - Reduction in the tax base)
(2020/C 77/11)
Language of the case: Portuguese
Referring court
Tribunal Tributário de Lisboa
Parties to the main proceedings
Applicant: State of Canada
Defendant: Autoridade Tributária e Aduaneira
Operative part of the order
Articles 63 and 65 TFEU must be interpreted as precluding the legislation of a Member State, such as that at issue in the main proceedings, under which the dividends distributed by a resident company are subject to a tax the effective rate of which is higher where those dividends are received by an entity resident in a third country which does not principally carry out activities of a commercial, industrial or agricultural nature than where such dividends are received by such an entity resident in that State. The situation is different only if the application of the tax convention signed on 14 June 1999 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income allows the effects of the difference in treatment under the legislation of that Member State to be completely neutralised, which it is for the referring court to ascertain.
