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convention for the avoidance of double taxation concluded with another Member State or with a third State (see, to that ", "decided": "2026-09-17", "hash": "83d95819ae784bbcec8c4b39eef6b2f3c2ac4ac916c7e0b35aa54e7df596908a" }, { "edge_id": "edge:eu:c-139-25~follows~c-545-19", "type": "follows", "label_sv": "följer", "from": "eu:c-139-25", "to": { "ref": "C-545/19", "id": "eu:c-545-19-62019cj0545", "url": "https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-545-19-62019cj0545" }, "paragraph_ids": [ "para_100", "para_101" ], "excerpt": "It must be recalled that the Court has previously held that, in relation to measures laid down by a Member State in order to prevent or mitigate the imposition of a series of charges to tax on, or the economic double taxation of, income distributed by a resident company, resident collective investme", "decided": "2026-09-17", "hash": "3756365456ec0ab6168fc9b600a6a02b3fec791800b5411e618e0f06d0304766" }, { "edge_id": 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"para_104", "para_110" ], "excerpt": "46 It is clear from the Court’s case-law that the objective of ensuring equivalent treatment of dividends paid to resident and non-resident taxpayers may be attained by means of a convention for the avoidance of double taxation concluded with another Member State or with a third State (see, to that ", "decided": "2026-09-17", "hash": "bb889743d9d7bb470aedfdec914a22cc8833127ede1bd8fd6fd6e6d9cc93b1e2" }, { "edge_id": "edge:eu:c-139-25~follows~c-782-22", "type": "follows", "label_sv": "följer", "from": "eu:c-139-25", "to": { "ref": "C-782/22", "id": "eu:c-782-22", "url": "https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-782-22" }, "paragraph_ids": [ "para_87" ], "excerpt": "29 The application to dividends paid to non-resident collective investment undertakings of a tax burden heavier than that borne by resident collective investment undertakings in respect of the dividends paid to them constitutes such less favourable treatment (see, to that effect, judgment of 7 Novem", "decided": "2026-09-17", "hash": "2574d09458e73521778a63e3605355e743a6ce05c7a00152d5c4acad20802296" }, { "edge_id": "edge:eu:c-139-25~cites~c-10-14", "type": "cites", "label_sv": "hänvisar till", "from": "eu:c-139-25", "to": { "ref": "C-10/14", "id": null, "url": null }, "paragraph_ids": [ "para_106" ], "excerpt": "48 The Court also held that in order to attain the objective of neutralisation, the application of the method of deduction should enable the tax on dividends levied by the Member State in which the dividends are paid to be deducted in its entirety from the tax due in the State of residence of the ta", "decided": "2026-09-17", "hash": "6211970678cdc12838fb2f38ed479da87f0134bfe63b7213bccd3805874309bd" }, { "edge_id": "edge:eu:c-139-25~cites~c-14-14", "type": "cites", "label_sv": "hänvisar till", "from": "eu:c-139-25", "to": { "ref": "C-14/14", "id": null, "url": null }, "paragraph_ids": [ "para_106" ], "excerpt": "48 The Court also held 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