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Court of Justice of the European Union · Judgment

C-48/15État belge, SPF Finances v NN (L) International

Decided
2016-05-26
ECLI
ECLI:EU:C:2016:356
CELEX
62015CJ0048
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Direct taxation — Free movement of capital — Freedom to provide services — Directive 69/335/EEC — Articles 2, 4, 10 and 11 — Directive 85/611/EEC — Articles 10 and 293 EC — Annual tax on undertakings for collective investment — Double taxation — Penalties applicable to collective investment undertakings governed by foreign law.

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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