Asunto C-480/16: Sentencia del Tribunal de Justicia (Sala Quinta) de 21 de junio de 2018 (petición de decisión prejudicial planteada por el Østre Landsret — Dinamarca) — Fidelity Funds y otros / Skatteministeriet (Procedimiento prejudicial — Libre circulación de capitales y libertad de pagos — Restricciones — Tributación de los dividendos pagados a organismos de inversión colectiva en valores mobiliarios (OICVM) — Dividendos pagados por sociedades residentes de un Estado miembro a OICVM no residentes — Exención de los dividendos pagados por sociedades residentes de un Estado miembros a OICVM residentes — Justificación — Reparto equilibrado de la potestad tributaria entre los Estados miembros — Coherencia del régimen fiscal — Proporcionalidad)
| Section | información judicial |
| Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
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