C-194/06Staatssecretaris van Financiën v Orange European Smallcap Fund NV

Domstolens egne nøkkelord

Articles 56 EC to 58 EC - Free movement of capital - Taxation of dividends - Concession granted to a fiscal investment enterprise on account of tax deducted at source by another State from dividends received by that enterprise - Restriction of that concession to the amount that a shareholder resident in the Member State of establishment of that enterprise who has made an investment without such an enterprise acting as intermediary could have had credited to income tax on the basis of a convention for the prevention of double taxation - Restriction of that concession by reference to the shares of non-resident shareholders in the capital of that enterprise.

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