C-252/14Pensioenfonds Metaal en Techniek v Skatteverket

Domstolens egne nøkkelord

Reference for a preliminary ruling — Free movement of capital — Article 63 TFEU — Taxation of pension funds’ income — Difference in treatment of resident and non-resident pension funds — Resident pension funds subject to lump sum taxation on the basis of a notional yield — Withholding tax applied to dividends received by non-resident pension funds — Whether comparable.

Tolker