Court of Justice of the European Union · Judgment

C-403/19Société Générale SA v Ministre de l'Action et des Comptes publics

Decided: 2021-02-25
ECLI: ECLI:EU:C:2021:136
CELEX: 62019CJ0403
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Corporation tax – Bilateral conventions for the avoidance of double taxation – Taxation of dividends distributed by a non-resident already subject to a levy in another Member State – Maximum amount of tax credit accorded – Legal double taxation.

Interprets

EUR-Lex The 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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