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Document C2007/155/03
Case C-157/05: Judgment of the Court (Fourth Chamber) of 24 May 2007 (reference for a preliminary ruling from the Verwaltungsgerichtshof (Austria)) — Winfried L. Holböck v Finanzamt Salzburg-Land (Free movement of capital — Freedom of establishment — Income tax — Distribution of dividends — Income from capital originating in a non-member country)
Case C-157/05: Judgment of the Court (Fourth Chamber) of 24 May 2007 (reference for a preliminary ruling from the Verwaltungsgerichtshof (Austria)) — Winfried L. Holböck v Finanzamt Salzburg-Land (Free movement of capital — Freedom of establishment — Income tax — Distribution of dividends — Income from capital originating in a non-member country)
Case C-157/05: Judgment of the Court (Fourth Chamber) of 24 May 2007 (reference for a preliminary ruling from the Verwaltungsgerichtshof (Austria)) — Winfried L. Holböck v Finanzamt Salzburg-Land (Free movement of capital — Freedom of establishment — Income tax — Distribution of dividends — Income from capital originating in a non-member country)
IO C 155, 7.7.2007, p. 3–3
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
7.7.2007 |
EN |
Official Journal of the European Union |
C 155/3 |
Judgment of the Court (Fourth Chamber) of 24 May 2007 (reference for a preliminary ruling from the Verwaltungsgerichtshof (Austria)) — Winfried L. Holböck v Finanzamt Salzburg-Land
(Case C-157/05) (1)
(Free movement of capital - Freedom of establishment - Income tax - Distribution of dividends - Income from capital originating in a non-member country)
(2007/C 155/03)
Language of the case: German
Referring court
Verwaltungsgerichtshof
Parties to the main proceedings
Appellant: Winfried L. Holböck
Respondent: Finanzamt Salzburg-Land
Re:
Reference for a preliminary ruling — Verwaltungsgerichtshof — Interpretation of Articles 56 EC and 57 EC — National legislation relating to taxation of dividends issued — Natural person residing in the territory of that State holding two thirds of the shares in a company established in the territory of a non-member country (Switzerland) — Taxation of dividends at the ordinary rate of income tax, in contrast to the reduced rate at which dividends originating inland are taxed
Operative part of the judgment
Article 57(1) EC must be interpreted as meaning that Article 56 EC is without prejudice to the application by a Member State of legislation which existed on 31 December 1993 under which a shareholder in receipt of dividends from a company established in a non-member country, who holds two thirds of the share capital in that company, is taxed at the ordinary rate of income tax, whereas a shareholder in receipt of dividends from a resident company is taxed at a rate of half the average tax rate.