OrbitaxECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital
|Approved Changes|Sweden
On 11 September 2007, Advocate General Yves Bot of the European Court of Justice (ECJ) gave his opinion in case of Skatteverket v. A (C-101/05). The Swedish Supreme Administrative Court (Regeringsrätten) had requested a preliminary ruling from the ECJ on 15 October 2004.
In this case, the Advocate General concluded that the legislation which exempts inbo…
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