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Court of Justice of the European Union · Order

C-102/05Skatteverket v A and B

Decided
2007-05-10
ECLI
ECLI:EU:C:2007:275
CELEX
62005CO0102
Finality
Final, the decision cannot be appealed

The court's own keywords

First subparagraph of Article 104(3) of the Rules of Procedure - Free movement of capital - Freedom of establishment - Taxation - Dividends paid in respect of shares distributed by a 'close company'- 'Wage rules' - Taxation of those dividends as income from assets - Calculation of a flat-rate yield - Percentage of capital invested and fraction of salaries - Branch established in a third country - Failure to take into account employees' wages at this branch.

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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