CELEX: 62014CN0252
Language: en
Date: 2014-05-23 00:00:00
Title: Case C-252/14: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 23 May 2014  — Pensioenfonds Metaal en Technie v Skatteverket

21.7.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 235/11
            
         Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 23 May 2014 — Pensioenfonds Metaal en Technie v Skatteverket
   (Case C-252/14)
   2014/C 235/15
   Language of the case: Swedish
   
      Referring court
   
   Högsta förvaltningsdomstolen
   
      Parties to the main proceedings
   
   
      Applicant: Pensioenfonds Metaal en Technie
   
      Defendant: Skatteverket
   
      Question referred
   
   Does Article 63 TFEU constitute an obstacle to national legislation under which dividends from a resident company are taxed at source if the shareholder is resident in another Member State, while such dividends — if paid to a resident shareholder — are subject to a tax calculated as a definitive lump sum and on a fictive yield, which, over time, is intended to correspond to the normal taxation of all yields on capital?