CELEX: 62020CN0449
Language: en
Date: 2020-09-22 00:00:00
Title: Case C-449/20: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 22 September 2020 — Real Vida Seguros, S. A. v Autoridade Tributária e Aduaneira

14.12.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 433/24
            
         
      Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 22 September 2020 — Real Vida Seguros, S. A. v Autoridade Tributária e Aduaneira
      (Case C-449/20)
      (2020/C 433/30)
      Language of the case: Portuguese
      
         Referring court
      
      Supremo Tribunal Administrativo
      
         Parties to the main proceedings
      
      
         Applicant: Real Vida Seguros, S. A.
      
         Defendant: Autoridade Tributária e Aduaneira
      
         Question referred
      
      Does the fact that, for the purposes of calculating the amount of the imposto sobre [o rendimento] [d]as pessoas coletivas (Corporation Tax; IRC) due from the appellant in respect of financial years 1999 and 2000, Articles 31 and 2 of the Estatuto dos Benefícios Fiscais (Statute governing Tax Benefits) permit a 50 % deduction in dividends obtained on national (Portuguese) stock exchanges but exclude dividends obtained on the stock exchanges of other countries of the European Union from benefiting from the deduction, constitute a breach of the free movement of capital under Article 63 et seq. TFEU?