CELEX: 62020CA0449
Language: en
Date: 2021-09-09 00:00:00
Title: Case C-449/20: Judgment of the Court (Seventh Chamber) of 9 September 2021 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Real Vida Seguros SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Taxation — Article 63 TFEU — Free movement of capital — Income tax — Dividends attached to listed shares — Tax advantage reserved for dividends attached to shares listed on the national stock exchange — Difference in treatment — Objective distinguishing criterion — Restriction — Article 65 TFEU — Objectively comparable situations — Justification — Objective of a purely economic nature)

22.11.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 471/11
            
         
      Judgment of the Court (Seventh Chamber) of 9 September 2021 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Real Vida Seguros SA v Autoridade Tributária e Aduaneira
      (Case C-449/20) (1)
      
      (Reference for a preliminary ruling - Taxation - Article 63 TFEU - Free movement of capital - Income tax - Dividends attached to listed shares - Tax advantage reserved for dividends attached to shares listed on the national stock exchange - Difference in treatment - Objective distinguishing criterion - Restriction - Article 65 TFEU - Objectively comparable situations - Justification - Objective of a purely economic nature)
      (2021/C 471/14)
      Language of the case: Portuguese
      
         Referring court
      
      Supremo Tribunal Administrativo
      
         Parties to the main proceedings
      
      
         Applicant: Real Vida Seguros SA
      
         Defendant: Autoridade Tributária e Aduaneira
      
         Operative part of the judgment
      
      Articles 63 and 65 TFEU must be interpreted as precluding a Member State’s tax practice according to which, for the purposes of determining the basis of assessment of a taxpayer’s income tax, the dividends attached to shares listed on that Member State’s stock exchange account for only 50 % of their amount, whereas dividends attached to shares listed on the stock exchanges of the other Member States are taken into account in full.
      
         (1)  OJ C 433, 14.12.2020.