C-449/20Real Vida Seguros SA v Autoridade Tributária e Aduaneira

Domstolens egne nøkkelord

Reference for a preliminary ruling – Taxation – Article 63 TFEU – Free movement of capital – Income tax – Dividends attached to listed shares – Tax advantage reserved for dividends attached to shares listed on the national stock exchange – Difference in treatment – Objective distinguishing criterion – Restriction – Article 65 TFEU – Objectively comparable situations – Justification – Objective of a purely economic nature.

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