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Court of Justice of the European Union · Judgment

C-101/05Skatteverket v A

Decided
2007-12-18
ECLI
ECLI:EU:C:2007:804
CELEX
62005CJ0101
Finality
Final, the decision cannot be appealed

The court's own keywords

Free movement of capital - Restriction on the movement of capital between the Member States and third countries -Tax on revenue from capital -Dividends received from a company established in an EEA Member State - Exemption - Dividends received from a company established in a third country - Exemption subject to the existence of a taxation convention providing for the exchange of information - Effectiveness of fiscal supervision.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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