CELEX: 62012CA0024
Language: en
Date: 2014-06-05 00:00:00
Title: Joined Cases C-24/12 and C-27/12: Judgment of the Court (Third Chamber) of 5 June 2014 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — X BV (C-24/12), TBG Limited (C-27/12) v Staatssecretaris van Financiën (Free movement of capital — Restrictions — Payment of dividends from a Member State to an overseas territory of the same State — Scope of EU law — Special European Union-OCTs arrangements)

4.8.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 253/3
            
         Judgment of the Court (Third Chamber) of 5 June 2014 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — X BV (C-24/12), TBG Limited (C-27/12) v Staatssecretaris van Financiën
   (Joined Cases C-24/12 and C-27/12) (1)
   
   ((Free movement of capital - Restrictions - Payment of dividends from a Member State to an overseas territory of the same State - Scope of EU law - Special European Union-OCTs arrangements))
   2014/C 253/03
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicant: X BV (C-24/12), TBG Limited (C-27/12)
   
      Defendant: Staatssecretaris van Financiën
   
      Re:
   
   Requests for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Articles 63 TFEU and 64 TFEU — Territorial scope — Movements of capital from a Member State to one of its overseas territories — Whether or not the overseas territory is to be regarded as a third country
   
      Operative part of the judgment
   
   EU law must be interpreted as not precluding a tax measure of a Member State which restricts movements of capital between that Member State and its own overseas country and territory whilst pursuing the objective of combating tax avoidance in an effective and proportionate manner.
   
      (1)  OJ C 98, 31.3.2012.