ALERTS: STATE AID - NETHERLANDS - COMPATIBILITY - JURISDICTION - TAXES - CAPITAL MOVEMENTS - RESIDENCE

Jurisdiction: The Court of Justice of the European Union precludes a national court from assessing the conformity of a residence condition of a scheme reserving the refund of dividend tax only to national companies (A-Fonds / Inspecteur van de Belastingdienst)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. The Court of Justice of the Union holds that Articles 107 and 108 TFEU preclude a national court from assessing whether a condition of residence of a scheme reserving the reimbursement of dividend tax solely to national undertakings is compatible with the right to free movement of capital under Article 63 TFEU, where that condition is indissolubly linked to the measure at issue and in so far as that measure constitutes an aid scheme. On 2 May 2019, the Court of Justice of the European Union delivered a judgment in Case C-598/17 (A-Fonds v. Inspecteur van de Belastingdienst).The Court of

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  • L’actu-concurrence (Paris)

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Alain Ronzano, Jurisdiction: The Court of Justice of the European Union precludes a national court from assessing the conformity of a residence condition of a scheme reserving the refund of dividend tax only to national companies (A-Fonds / Inspecteur van de Belastingdienst), 2 May 2019, Concurrences N° 3-2019, Art. N° 90333, www.concurrences.com

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