Catalogue des documents juridiques (cjeu_case)

104 314 documents
22251

Order of the Court (Sixth Chamber) of 1 September 2022.#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.#Case C-67/22.

cjeu_case ·
22252

Order of the Court (Sixth Chamber) of 1 September 2022.#Pharol, SGPS, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#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.#Case C-67/22.

cjeu_case ·
22257

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)

cjeu_case ·