CELEX: C2005/106/37
Language: en
Date: 2005-04-30 00:00:00
Title: Case C-102/05: Reference for a preliminary ruling from the Regeringsrätten by order of that court of 15 October 2004 in Skatteverket v A and B

30.4.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 106/19
            
         Reference for a preliminary ruling from the Regeringsrätten by order of that court of 15 October 2004 in Skatteverket v A and B
   (Case C-102/05)
   (2005/C 106/37)
   Language of the case: Swedish
   Reference has been made to the Court of Justice of the European Communities by order of the Regeringsrätten (Supreme Administrative Court) (Sweden) of 15 October 2004, received at the Court Registry on 28 February 2005, for a preliminary ruling in the proceedings between Skatteverket (Tax Board) and A and B on the following questions:
   
               1.
            
            
               Is it contrary to the provisions on free movement of capital between the Member States and third countries, in a situation like the present case, for A and B to be taxed less favourably in respect of dividends from X because X's subsidiary Y conducts business in Russia rather than in Sweden?
            
         
               2.
            
            
               Does it have any relevance whether A and B acquired shares in X before or after business in Russia was commenced or modified?