CELEX: 62018CN0613
Language: en
Date: 2018-09-28 00:00:00
Title: Case C-613/18: Request for a preliminary ruling from the Tribunal Tributário de Lisboa (Portugal) lodged on 28 September 2018 — State of Canada v Autoridade Tributária e Aduaneira

10.12.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 445/8
            
         
      Request for a preliminary ruling from the Tribunal Tributário de Lisboa (Portugal) lodged on 28 September 2018 — State of Canada v Autoridade Tributária e Aduaneira
      (Case C-613/18)
      (2018/C 445/09)
      Language of the case: Portuguese
      
         Referring court
      
      Tribunal Tributário de Lisboa
      
         Parties to the main proceedings
      
      
         Applicant: State of Canada
      
         Defendant: Autoridade Tributária e Aduaneira
      
         Question referred
      
      In the context of taxation of dividends distributed by a company established in the national territory to a non-resident entity, is it compatible with the principle precluding restrictions on movements of capital between Member States and third countries for there to be an effective rate of corporation tax which is applied more disadvantageously to entities resident in a third country than to a resident in the national territory which is similar in nature?