C-641/17College Pension Plan of British Columbia v Finanzamt München Abteilung III

Domstolens egne nøkkelord

Reference for a preliminary ruling — Free movement of capital — Taxation of pension funds — Difference in treatment between resident pension funds and non-resident pension funds — Legislation of a Member State allowing resident pension funds to reduce their taxable profits by deducting the reserves intended to pay for pensions and to set the tax levied on dividends off against corporation tax — Comparability of situations — Justification.

Tolker