Kawża C-572/20: Sentenza tal-Qorti tal-Ġustizzja (Ir-Raba’ Awla) tas-16 ta’ Ġunju 2022 (talba għal deċiżjoni preliminari tal- Finanzgericht Köln – il-Ġermanja) – ACC Silicones Ltd vs Bundeszentralamt für Steuern (“Rinviju għal deċiżjoni preliminari – Moviment liberu tal-kapital – Dividendi minn ishma miżmuma minn azzjonisti mifruxa – Rimbors tat-taxxa fuq id-dħul mill-kapital imħallsa minn kumpannija mhux residenti – Kundizzjonijiet – Moviment liberu tal-kapital – Prinċipju ta’ proporzjonalità”)

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