CELEX: 62019CA0545
Language: en
Date: 2022-03-17 00:00:00
Title: Case C-545/19: Judgment of the Court (Second Chamber) of 17 March 2022 (Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — AllianzGI-Fonds AEVN v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 63 TFEU — Free movement of capital — Taxation of dividends paid to undertakings for collective investment (UCIs) — Resident and non-resident UCIs — Difference in treatment — Withholding tax imposed solely on dividends paid to non-resident UCIs — Comparability of the situations — Assessment — Account to be taken of the tax regime applicable to shareholders or unitholders in UCIs and of whether resident undertakings are subject to other taxes — None)

10.5.2022   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 191/2
            
         
      Judgment of the Court (Second Chamber) of 17 March 2022 (Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — AllianzGI-Fonds AEVN v Autoridade Tributária e Aduaneira
      (Case C-545/19) (1)
      
      (Reference for a preliminary ruling - Article 63 TFEU - Free movement of capital - Taxation of dividends paid to undertakings for collective investment (UCIs) - Resident and non-resident UCIs - Difference in treatment - Withholding tax imposed solely on dividends paid to non-resident UCIs - Comparability of the situations - Assessment - Account to be taken of the tax regime applicable to shareholders or unitholders in UCIs and of whether resident undertakings are subject to other taxes - None)
      (2022/C 191/02)
      Language of the case: Portuguese
      
         Referring court
      
      Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
      
         Parties to the main proceedings
      
      
         Applicant: AllianzGI-Fonds AEVN
      
         Defendant: Autoridade Tributária e Aduaneira
      
         Operative part of the judgment
      
      Article 63 TFEU must be interpreted as precluding legislation of a Member State under which dividends distributed by resident companies to a non-resident undertaking for collective investment (UCI) are subject to withholding tax, whereas dividends distributed to a resident UCI are exempt from such withholding tax.
      
         (1)  OJ C 399, 25.11.2019.