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Court of Justice of the European Union · Judgment

C-480/19Proceedings brought by E

Decided
2021-04-29
ECLI
ECLI:EU:C:2021:334
CELEX
62019CJ0480
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Income tax – Income from capital – Income distributed by a resident undertaking for collective investment in transferable securities (UCITS) constituted in accordance with contract law – Income distributed by a UCITS established in another Member State and constituted in accordance with statute – Difference in treatment – Article 65 TFEU – Objectively comparable situations.

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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    • Six fixed blocks, one source per line
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