Union européenne · cjeu_case
Judgment of the Court (Second Chamber) of 30 April 2020.#Société Générale S.A. v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso.#Request for a preliminary ruling from the Commissione Tributaria Regionale per la Lombardia.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Financial transaction tax – Transactions involving derivative financial instruments based on a security issued by a company resident in the Member State of taxation – Tax due irrespective of the place of conclusion of the transaction – Administrative and reporting obligations.#Case C-565/18.
Informations clés
Organisation
Union européenne
Type de document
cjeu_case
Source
Droit de l'UE (EUR-Lex)