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Court of Justice of the European Union · Order

C‑384/11Tate & Lyle Investments Ltd v Belgische Staat

Decided
2012-07-12
ECLI
ECLI:EU:C:2012:463
CELEX
62011CO0384
Finality
Final, the decision cannot be appealed

The court's own keywords

The first subparagraph of Article 104(3) of the Rules of Procedure — Article 63 TFEU — Tax legislation — Payment of dividends — Withholding tax — Prevention or mitigation of a series of charges to tax — Different treatment of resident recipient companies and non‑resident recipient companies.

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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