Opinion of Mr Advocate General Mengozzi delivered on 7 June 2007.

Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam. # Reference for a preliminary ruling: Gerechtshof te Amsterdam - Netherlands. # Articles 56 EC to 58 EC - Free movement of capital - National tax legislation providing for exemption of shareholdings from corporation tax - Taxation of dividends - Withholding tax - Exemption from withholding tax - Application to companies receiving dividends with a seat or permanent establishment in the Member State granting the exemption and whose shareholdings benefit from exemption from corporation tax - Refusal to apply the exemption from withholding tax to dividends distributed to a recipient company not having a seat or a permanent establishment in that Member State. # Case C-379/05.
TITJUR
Amurta