Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 22 September 2020 — Real Vida Seguros, S. A. v Autoridade Tributária e Aduaneira

(Case C-449/20)

(2020/C 433/30)

Language of the case: Portuguese

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings

Applicant: Real Vida Seguros, S. A.

Defendant: Autoridade Tributária e Aduaneira

Question referred

Does the fact that, for the purposes of calculating the amount of the imposto sobre [o rendimento] [d]as pessoas coletivas (Corporation Tax; IRC) due from the appellant in respect of financial years 1999 and 2000, Articles 31 and 2 of the Estatuto dos Benefícios Fiscais (Statute governing Tax Benefits) permit a 50 % deduction in dividends obtained on national (Portuguese) stock exchanges but exclude dividends obtained on the stock exchanges of other countries of the European Union from benefiting from the deduction, constitute a breach of the free movement of capital under Article 63 et seq. TFEU?