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Court of Justice of the European Union · Judgment

C-252/14Pensioenfonds Metaal en Techniek v Skatteverket

Decided
2016-06-02
ECLI
ECLI:EU:C:2016:402
CELEX
62014CJ0252
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Free movement of capital — Article 63 TFEU — Taxation of pension funds’ income — Difference in treatment of resident and non-resident pension funds — Resident pension funds subject to lump sum taxation on the basis of a notional yield — Withholding tax applied to dividends received by non-resident pension funds — Whether comparable.

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.

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