The EU Court of Justice provides guidance on the assessment of violations of free movement of capital in relation to State aid scheme (A-Fonds)

On 2 May 2019, the Court of Justice of the EU (“ECJ”) delivered a judgment on a request for a preliminary ruling by the Dutch Court of Appeal of ’s-Hertogenbosch. The request was made in proceedings between A-Fonds, an investment undertaking governed by German law, and the Dutch tax administration. A-Fonds sought a refund of the dividend tax relying on the rules on free movement of capital provided for in Article 63 TFEU. The

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  • Van Bael & Bellis (Brussels)

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Markus Wellinger, The EU Court of Justice provides guidance on the assessment of violations of free movement of capital in relation to State aid scheme (A-Fonds), 2 May 2019, e-Competitions Bulletin May 2019, Art. N° 90770

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