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Case C-18/15: Judgment of the Court (Fifth Chamber) of 13 July 2016 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Brisal — Auto Estradas do Litoral SA, KBC Finance Ireland v Fazenda Pública (Reference for a preliminary ruling — Article 56 TFEU — Freedom to provide services — Restrictions — Tax legislation — Taxation of interest received — Difference in treatment between resident financial institutions and non-resident financial institutions)
Case C-18/15: Judgment of the Court (Fifth Chamber) of 13 July 2016 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Brisal — Auto Estradas do Litoral SA, KBC Finance Ireland v Fazenda Pública (Reference for a preliminary ruling — Article 56 TFEU — Freedom to provide services — Restrictions — Tax legislation — Taxation of interest received — Difference in treatment between resident financial institutions and non-resident financial institutions)
Metadata for publikationen
- Offentliggjort:
- Forfatter(e): Domstolen (Den Europæiske Unions Domstol)
- Emne: bedrift , EU-medlemsstat , finansielt institut , fri udveksling af tjenesteydelser , indkomstskat , ligebehandling , national ret , rente , skatteret
- CELEX : 62015CA0018
- OJ : JOC_2016_335_R_0012
- IMMC : ARR-C-0018-2015
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