C‑38/11Amorim Energia BV v Ministério das Finanças e da Administração Pública

Domstolens egne nøkkelord

The first subparagraph of Article 104(3) of the Rules of Procedure — Articles 49 TFEU and 54 TFEU — Articles 63 TFEU and 65 TFEU — Directive 90/435/EEC — Article 3(2) — Tax legislation — Corporation tax — Taxation of dividends — Withholding tax — Exemption — Minimum holding in the company distributing dividends — Conditions — Minimum period of uninterrupted share ownership –Conditions — Resident and non-resident recipient companies — Different treatment.

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