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Court of Justice of the European Union · Judgment

C-139/25Administración General del Estado v Ishares Europe EFT

Decided
2026-09-17
ECLI
ECLI:EU:C:2026:763
CELEX
62025CJ0139
Finality
Final, the decision cannot be appealed

Also searched as: Case C-139/25, C-139/25 2026, ECLI:EU:C:2026:763.

The court's own keywords

Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation of dividends received by an investment fund – Tax rate – Difference in treatment between resident and non-resident investment funds – Bilateral tax convention for the avoidance of double taxation – Neutralisation of a possible restriction on the free movement of capital by means of the convention.

Interprets

    Core objects in the machine route

    Summary: Final, the decision cannot be appealed

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    Retrieved directly from EUR-Lex when you click. No permanent storage on our side. How it works

    EUR-LexThe Court

    Machine addresses

    id
    eu:c-139-25

    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.

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