C-101/05Skatteverket v A

Domstolens egne nøkkelord

Free movement of capital - Restriction on the movement of capital between the Member States and third countries -Tax on revenue from capital -Dividends received from a company established in an EEA Member State - Exemption - Dividends received from a company established in a third country - Exemption subject to the existence of a taxation convention providing for the exchange of information - Effectiveness of fiscal supervision.

Tolker