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CELEX:62022CB0067: Case C-67/22: Order of the Court (Sixth Chamber) of 1 September 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Pharol, SGPS, SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Articles 63 and 65 TFEU — Free movement of capital — Tax on the income of legal persons — Dividends received from a company established in the Member State of the beneficiary company — Dividends received from a company established in a third country — National legislation for the elimination of double taxation — Difference in treatment — Restriction — Justification — Efficiency of fiscal verification — Absence of a convention obligation on communicating tax information)
October 17, 2022 No Comments
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CELEX:62020CA0278: Case C-278/20: Judgment of the Court (Grand Chamber) of 28 June 2022 — European Commission v Kingdom of Spain (Failure of a Member State to fulfil obligations — Liability of Member States for loss or harm caused to individuals by breaches of EU law — Breach of EU law attributable to the national legislature — Breach of the Constitution of a Member State attributable to the national legislature — Principles of equivalence and effectiveness)
October 17, 2022 No Comments
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