Case C-101/05: Judgment of the Court (Grand Chamber) of 18 December 2007 (reference for a preliminary ruling from the Regeringsrätten (Sweden)) — Skatteverket v A (Free movement of capital — Restriction on the movement of capital between the Member States and third countries — Tax on revenue from capital — Dividends received from a company established in an EEA Member State — Exemption — Dividends received from a company established in a third country — Exemption subject to the existence of a taxation convention providing for the exchange of information — Effectiveness of fiscal supervision)
Date: 2007-12-18
Institutions: Court of Justice
Subjects: Sweden, free movement of capital, interpretation of the law, tax on investment income

C 51/6

EN

Official Journal of the European Union

23.2.2008

Judgment of the Court (Grand Chamber) of 18 December
a preliminary ruling from the
2007 (reference

for

Regeringsrätten (Sweden)) — Skatteverket v A

Judgment of the Court (Grand Chamber) of 18 December
2007 — United Kingdom of Great Britain and Northern
Ireland, Council of the European Union

(Case C-101/05) (1)

(Case C-137/05) (1)

(Free movement of capital — Restriction on the movement of
capital between the Member States and third countries — Tax
on revenue from capital — Dividends
received from a
company established in an EEA Member State — Exemption
— Dividends received from a company established in a third
country — Exemption subject to the existence of a taxation
convention providing for the exchange of information —
Effectiveness of fiscal supervision)

(Regulation (EC) No 2252/2004 — Passports and travel docu-
ments issued by the Member States — Standards for security
features and biometrics — Validity)

(2008/C 51/10)

Language of the case: English

(2008/C 51/09)

Language of the case: Swedish

Parties

Referring court

Regeringsrätten

Parties to the main proceedings

Applicant: Skatteverket

Defendant: A

Re:

Reference for a preliminary ruling — Regeringsrätten — Inter-
pretation of Articles 56 EC and 58 EC — Taxation, in the case
of a taxable person resident in a Member State, in respect of
dividends distributed by a company established in a non-
member State — National legislation making the exemption of
such dividends conditional upon the existence of a taxation
convention with the non-member State that contains a provi-
sion on exchange of information

Operative part of the judgment

Articles 56 EC and 58 EC are to be interpreted as not precluding the
legislation of a Member State which provides that exemption from
income tax in respect of dividends distributed in the form of shares in
a subsidiary may be granted only if the company making the distribu-
tion is established in a State within the EEA or a State with which a
taxation convention providing for the exchange of
information has
been concluded by the Member State imposing the tax, where that
exemption is subject to conditions compliance with which can be veri-
fied by the competent authorities of
that Member State only by
obtaining information from the State of establishment of the distri-
buting company.

Applicants: United Kingdom of Great Britain and Northern
Ireland, (represented by C. Jackson and C. Gibbs, Agents, A.
Dashwood, Barrister)

Interveners in support of the applicants: Ireland (represented by: D.
O'Hagan, Agent, and A. Collins, SC, and P. McGarry, BL), Slovak
Republic, (represented by R. Procházka, J. Čorba and B. Ricziová,
Agents)

Defendant: Council of the European Union (represented by M. J.
Schutte, R. Szostak and G. Giglio, Agents,

Interveners in support of the defendant: Kingdom of Spain, (repre-
sented by J. Rodríguez Cárcamo, Agent), Kingdom of the Neth-
erlands, (represented by H.G. Sevenster, Agent) Commission of
the European Communities, (represented by C. O'Reilly, Agent)

Re:

Annulment of Council Regulation (EC) No 2252/2004 of
13 December 2004 on standards for security features and
biometrics in passports and travel documents issued by Member
States (OJ 2004 L 385, p. 1)

Operative part of the judgment

1. Dismisses the action;

2. Orders the United Kingdom of Great Britain and Northern Ireland

to pay the costs;

3. Orders

the Kingdom of Spain,

the Kingdom of
Ireland,
the Slovak Republic and the Commission of

Netherlands,
European Communities to bear their own costs.

the
the

(1) OJ C 106, 30.4.2005.

(1) OJ C 132, 28.5.2005.