Court of Justice of the European Union · EU
Judgment of the Court (Sixth Chamber) of 19 December 2024.#Credit Suisse Securities (Europe) Ltd v Diputación Foral de Bizkaia.#Request for a preliminary ruling from the Tribunal Superior de Justicia del País Vasco.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation – Taxation of dividends – Withholding tax – Reimbursement of withholding tax, granted to resident dividend recipients that are loss-making at the end of the tax year in which the dividends are received – No reimbursement of the withholding tax to non-resident dividend recipients – Difference in treatment – Restriction – Comparability – Justification.#Case C-601/23.
- Identifier
- CELEX 62023CJ0601
- Status
- decided
- Decided
- 19 December 2024
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62023CJ0601
- Source provider
- eurlex
- Retrieved
- 2026-08-27T07:34:28.905Z
Identifier
- CELEX: 62023CJ0601
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