Judgment of the Court (First Chamber) of 7 November 2024.#XX v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling – Article 63(1) TFEU – Free movement of capital – Restrictions – Tax legislation – Corporation tax – Taxation of dividends – Equal treatment of resident and non-resident companies – National legislation reserving to resident companies the possibility of deducting from their taxable profits relating to dividends the expenses corresponding to their commitments to their customers under ‘unit-linked’ insurance contracts and of offsetting in full taxation of the dividends against corporation tax.#Case C-782/22.