Union européenne · cjeu_case

Case C-67/22: Order of the Court (Sixth Chamber) of 1 September 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Pharol, SGPS, SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Articles 63 and 65 TFEU — Free movement of capital — Tax on the income of legal persons — Dividends received from a company established in the Member State of the beneficiary company — Dividends received from a company established in a third country — National legislation for the elimination of double taxation — Difference in treatment — Restriction — Justification — Efficiency of fiscal verification — Absence of a convention obligation on communicating tax information)

Droit de l'UE (EUR-Lex)
Voir le document original

Le texte intégral est hébergé par l’organisation qui le publie. lawenc.com indexe les métadonnées et renvoie vers la source officielle.

Informations clés
Organisation Union européenne
Type de document cjeu_case
Date d'adoption
Source Droit de l'UE (EUR-Lex)