CELEX:62020CA0449: Case C-449/20: Judgment of the Court (Seventh Chamber) of 9 September 2021 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Real Vida Seguros SA v Autoridade Tributária e Aduaneira (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)