C-258/22Finanzamt Hannover-Nord v H Lebensversicherung

Domstolens egne nøkkelord

Reference for a preliminary ruling – Free movement of capital – Article 63 TFEU – Business tax – Calculation of the basis of assessment for that tax – Rules for calculation – Dividends from holdings of less than 10% in the capital of resident and non-resident capital companies – Inclusion in the basis of assessment for business tax – Time of the inclusion – Difference in treatment – Restriction – None.

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