OrbitaxECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
|Approved Changes|European Union-Sweden
On 18 December 2007, the European Court of Justice (ECJ) gave its decision in the case of A v. Skatteverket (C-101/05). The Swedish Supreme Administrative Court (Regeringsrätten) had requested a preliminary ruling from the ECJ on 15 October 2004.
The ECJ held that Arts. 56 and 58 of the EC Treaty (free movement of capital) are to be interpreted as not precluding t…
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