CELEX: 62017CA0598
Language: en
Date: 2019-05-02 00:00:00
Title: Case C-598/17: Judgment of the Court (First Chamber) of 2 May 2019 (request for a preliminary ruling from the Gerechtshof ’s-Hertogenbosch — Netherlands) — A-Fonds v Inspecteur van de Belastingdienst (Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts)

1.7.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 220/2
            
         
      Judgment of the Court (First Chamber) of 2 May 2019 (request for a preliminary ruling from the Gerechtshof ’s-Hertogenbosch — Netherlands) — A-Fonds v Inspecteur van de Belastingdienst
      (Case C-598/17) (1)
      
      (Reference for a preliminary ruling - Existing aid and new aid - Concept of new aid - Refund of dividend tax - Scheme widened to companies established outside the Member State concerned - Free movement of capital - Obligations of national courts)
      (2019/C 220/03)
      Language of the case: Dutch
      
         Referring court
      
      Gerechtshof ’s-Hertogenbosch
      
         Parties to the main proceedings
      
      
         Applicant: A-Fonds
      
         Defendant: Inspecteur van de Belastingdienst
      
         Operative part of the judgment
      
      Articles 107 and 108 TFEU must be interpreted as meaning that a national court cannot assess whether a residence condition, such as that at issue in the main proceedings, complies with Article 56(1) EC, now Article 63(1) TFEU, where the scheme for the refund of dividend tax concerned constitutes an aid scheme.
      
         (1)  OJ C 22, 22.1.2018.