Court of Justice of the European Union · EU
Judgment of the Court (First Chamber) of 21 December 2023.#Cofidis v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Direct taxation – Article 49 TFEU – Freedom of establishment – Introduction of a tax on the liabilities of credit institutions for the purpose of funding the national social security system – Alleged discrimination against branches of foreign credit institutions – Directive 2014/59/EU – Framework for the recovery and resolution of credit institutions and investment firms – Scope.#Case C-340/22.
- Identifier
- CELEX 62022CJ0340
- Status
- decided
- Decided
- 21 December 2023
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62022CJ0340
- Source provider
- eurlex
- Retrieved
- 2026-08-27T08:24:23.202Z
Identifier
- CELEX: 62022CJ0340
Direct relationships
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