Judgment of the Court (Sixth Chamber) of 22 June 2023.#Finanzamt Hannover-Nord v H Lebensversicherung.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Free movement of capital – Article 63 TFEU – Business tax – Calculation of the basis of assessment for that tax – Rules for calculation – Dividends from holdings of less than 10% in the capital of resident and non-resident capital companies – Inclusion in the basis of assessment for business tax – Time of the inclusion – Difference in treatment – Restriction – None.#Case C-258/22.