Court of Justice of the European Union · EU
Judgment of the Court (First Chamber) of 17 September 2026.#Administración General del Estado v Ishares Europe EFT.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation of dividends received by an investment fund – Tax rate – Difference in treatment between resident and non-resident investment funds – Bilateral tax convention for the avoidance of double taxation – Neutralisation of a possible restriction on the free movement of capital by means of the convention.#Case C-139/25.
- Identifier
- CELEX 62025CJ0139
- Status
- decided
- Decided
- 17 September 2026
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62025CJ0139
- Source provider
- eurlex
- Retrieved
- 2026-09-18T14:47:34.030Z
Identifier
- CELEX: 62025CJ0139
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