CELEX: C2005/106/36
Language: en
Date: 2005-04-30 00:00:00
Title: Case C-101/05: Reference for a preliminary ruling from the Regeringsrätten by order of that court of 15 October 2004 in the proceedings Skatteverket v A

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 the proceedings Skatteverket v A
   (Case C-101/05)
   (2005/C 106/36)
   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 on the following question:
   
               1.
            
            
               In a situation like the present case, is it contrary to the provisions on free movement of capital between Member States and third countries to tax A in respect of the distribution from X because X is not established in a State within the EEA or in a State with which Sweden has a taxation convention that contains a provision on exchange of information?