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CELEX 62014CJ0010

Judgment of the Court (Third Chamber) of 17 September 2015.#J.B.G.T. Miljoen and Others v Staatssecretaris van Financiën.#Requests for a preliminary ruling from the Hoge Raad der Nederlanden.#References for a preliminary ruling — Direct taxation — Articles 63 TFEU and 65 TFEU — Free movement of capital — Taxation of dividends from portfolios of shares — Withholding tax — Restriction — Final tax burden — Factors for comparing the tax burdens of resident and non-resident taxpayers — Comparability — Taking into account income tax or corporation tax — Conventions for the avoidance of double taxation — Neutralisation of the restriction by means of a convention.#Joined Cases C-10/14, C-14/14 and C-17/14.

decidedEuropean Union· Court of Justice of the European Union· EN

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17 September 2015

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17 September 2015 · Decided

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Taxation

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17 September 2015

Taxation

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Official record CELEX 62014CJ0010 from European Union at Court of Justice of the European Union. Dated 17 September 2015. Status: decided.

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  1. 17 September 2015

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Judgment of the Court - 17 September 2015#Miljoen#Joined cases C-10/14, C-14/14, C-17/14

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  • Judgment of the Court - 17 September 2015#Miljoen#Joined cases C-10/14, C-14/14, C-17/14

    judgment · GA · 17 September 2015

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  • Arrêt de la Cour (troisième chambre) du 17 septembre 2015.#J.B.G.T. Miljoen e.a. contre Staatssecretaris van Financiën.#Demandes de décision préjudicielle, introduites par le Hoge Raad der Nederlanden.#Renvoi préjudiciel – Fiscalité directe – Articles 63 TFUE et 65 TFUE – Libre circulation des capitaux – Imposition des dividendes de portefeuilles d’actions – Retenue à la source – Restriction – Charge fiscale définitive – Éléments aux fins de comparer les charges fiscales des contribuables résidents et des contribuables non-résidents – Comparabilité – Prise en compte de l’impôt sur le revenu ou de l’impôt sur les sociétés – Conventions tendant à éviter la double imposition – Neutralisation de la restriction par voie conventionnelle.#Affaires jointes C-10/14, C-14/14 et C-17/14.

    judgment · FR · 17 September 2015

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  • Sentenza della Corte (Terza Sezione) del 17 settembre 2015.#J.B.G.T. Miljoen e a. contro Staatssecretaris van Financiën.#Domande di pronuncia pregiudiziale proposte dall'Hoge Raad der Nederlanden.#Rinvio pregiudiziale – Fiscalità diretta – Articoli 63 TFUE e 65 TFUE – Libera circolazione dei capitali – Imposizione di dividendi di portafogli azionari – Ritenuta alla fonte – Restrizione – Pressione fiscale definitiva – Elementi ai fini del raffronto della rispettiva pressione fiscale dei contribuenti residenti e dei contribuenti non residenti – Comparabilità – Considerazione dell’imposta sui redditi o dell’imposta sulle società – Convenzioni dirette ad evitare la doppia imposizione – Neutralizzazione della restrizione in via convenzionale.#Cause riunite C-10/14, C-14/14 e C-17/14.

    judgment · IT · 17 September 2015

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  • Решение на Съда (трети състав) от 17 септември 2015 г.#J.B.G.T. Miljoen и др. срещу Staatssecretaris van Financiën.#Преюдициални запитвания, отправени от Hoge Raad der Nederlanden.#Преюдициално запитване — Пряко данъчно облагане — Членове 63 ДФЕС и 65 ДФЕС — Свободно движение на капитали — Данъчно облагане на дивидентите от портфейлни инвестиции — Удържане на данък при източника — Ограничаване — Окончателна данъчна тежест — Фактори за сравняване на данъчната тежест на местните данъчнозадължени лица и на чуждестранните данъчнозадължени лица — Сходство — Отчитане на данъка върху доходите или корпоративния данък — Спогодби за избягване на двойното данъчно облагане — Неутрализиране на ограничението чрез спогодба.#Съединени дела C-10/14, C-14/14 и C-17/14.

    judgment · BG · 17 September 2015

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  • Rozsudek Soudního dvora (třetího senátu) ze dne 17. září 2015.#J.B.G.T. Miljoen a další v. Staatssecretaris van Financiën.#Žádosti o rozhodnutí o předběžné otázce Podané Hoge Raad der Nederlanden.#Řízení o předběžné otázce – Přímé daně – Články 63 SFEU a 65 SFEU – Volný pohyb kapitálu – Zdanění dividend z portfoliových podílů – Srážková daň – Omezení – Konečné daňové zatížení – Skutečnosti pro účely srovnání daňového zatížení daňových rezidentů a daňových nerezidentů – Srovnatelnost – Zohlednění daně z příjmů nebo korporační daně – Smlouvy o zamezení dvojímu zdanění – Neutralizace omezení prostřednictvím smluv.#Spojené věci C-10/14, C-14/14 a C-17/14.

    judgment · CS · 17 September 2015

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  • Domstolens dom (Tredje Afdeling) af 17. september 2015.#J.B.G.T. Miljoen m.fl. mod Staatssecretaris van Financiën.#Anmodninger om præjudiciel afgørelse indgivet af Hoge Raad der Nederlanden.#Præjudiciel forelæggelse – direkte beskatning – artikel 63 TEUF og 65 TEUF – frie kapitalbevægelser – beskatning af udbytte fra aktieporteføljer – kildeskat – restriktion – endelig skattebyrde – elementer med henblik på sammenligning af hjemmehørende skattepligtiges og ikke-hjemmehørende skattepligtiges skattebyrder – sammenlignelighed – medregning af indkomstskatten eller selskabsskatten – overenskomst til undgåelse af dobbeltbeskatning – neutralisering af en restriktion ved en overenskomst.#Forenede sager C-10/14, C-14/14 og C-17/14.

    judgment · DA · 17 September 2015

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  • Απόφαση του Δικαστηρίου (τρίτο τμήμα) της 17ης Σεπτεμβρίου 2015.#J.B.G.T. Miljoen κ.λπ. κατά Staatssecretaris van Financiën.#Αιτήσεις του Hoge Raad der Nederlanden για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή — Άμεσοι φόροι — Άρθρα 63 ΣΛΕΕ και 65 ΣΛΕΕ — Ελεύθερη κυκλοφορία των κεφαλαίων — Φορολογία των μερισμάτων χαρτοφυλακίων μετοχών — Παρακράτηση στην πηγή — Περιορισμός — Οριστική φορολογική επιβάρυνση — Στοιχεία για τη σύγκριση της φορολογικής επιβαρύνσεως των φορολογούμενων κατοίκων ημεδαπής και των φορολογούμενων κατοίκων αλλοδαπής — Συγκρισιμότητα — Συνεκτίμηση του φόρου εισοδήματος ή του φόρου εταιριών — Συμβάσεις για την αποφυγή της διπλής φορολογίας — Εξουδετέρωση του περιορισμού μέσω συμβάσεως.#Συνεκδικασθείσες υποθέσεις C-10/14, C-14/14 και C-17/14.

    judgment · EL · 17 September 2015

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  • Arrest van het Hof (Derde kamer) van 17 september 2015.#J.B.G.T. Miljoen e.a. tegen Staatssecretaris van Financiën.#Verzoeken van de Hoge Raad der Nederlanden om een prejudiciële beslissing.#Prejudiciële verwijzing – Directe belastingen – Artikelen 63 VWEU en 65 VWEU – Vrij verkeer van kapitaal – Heffing van belasting op portfoliodividenden – Bronheffing – Beperking – Definitieve belastingdruk – Factoren ter vergelijking van de belastingdruk voor ingezeten belastingplichtigen en voor niet-ingezeten belastingplichtigen – Vergelijkbaarheid – Inaanmerkingneming van de inkomstenbelasting of de vennootschapsbelasting – Verdragen ter vermijding van dubbele belasting – Neutralisering van de beperking door een verdrag.#Gevoegde zaken C-10/14, C-14/14 en C-17/14.

    judgment · NL · 17 September 2015

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  • A Bíróság ítélete (harmadik tanács), 2015. szeptember 17.#J.B.G.T. Miljoen és társai kontra Staatssecretaris van Financiën.#A Hoge Raad der Nederlanden (Hollandia) által benyújtott előzetes döntéshozatal iránti kérelmek.#Előzetes döntéshozatal – Közvetlen adózás – EUMSZ 63. cikk és EUMSZ 65. cikk – A tőke szabad mozgása – Részvényportfóliók osztalékainak adóztatása – Forrásadó – Korlátozás – Végleges adóteher – A belföldi illetékességű adóalanyok és a külföldi illetékességű adóalanyok adóterhei összehasonlításának szempontjai – Összehasonlíthatóság – A jövedelemadó vagy a társasági adó figyelembevétele – Kettős adóztatás elkerülésére irányuló egyezmények – A korlátozás egyezmények útján történő semlegesítése.#C-10/14., C-14/14. és C-17/14. sz. egyesített ügyek.

    judgment · HU · 17 September 2015

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  • Sodba Sodišča (tretji senat) z dne 17. septembra 2015.#J.B.G.T. Miljoen in drugi proti Staatssecretaris van Financiën.#Predlogi za sprejetje predhodne odločbe, ki jih je vložilo Hoge Raad der Nederlanden.#Predhodno odločanje – Neposredno obdavčenje – Člena 63 PDEU in 65 PDEU – Prosti pretok kapitala – Obdavčitev dividend portfeljev delnic – Pri viru odtegnjeni davek – Omejitev – Dokončna davčna obremenitev – Elementi za primerjavo davčnih obremenitev davčnih zavezancev rezidentov in davčnih zavezancev nerezidentov – Primerljivost – Upoštevanje dohodnine ali davka od dohodkov pravnih oseb – Konvenciji o izogibanju dvojnemu obdavčevanju – Nevtralizacija omejitve s sporazumom.#Združene zadeve C-10/14, C-14/14 in C-17/14.

    judgment · SL · 17 September 2015

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  • Sentencia del Tribunal de Justicia (Sala Tercera) de 17 de septiembre de 2015.#J.B.G.T. Miljoen y otros contra Staatssecretaris van Financiën.#Peticiones de decisión prejudicial planteadas por el Hoge Raad der Nederlanden.#Procedimiento prejudicial — Fiscalidad directa — Artículos 63 TFUE y 65 TFUE — Libre circulación de capitales — Tributación de los dividendos derivados de paquetes de acciones — Retención en origen — Restricción — Carga impositiva definitiva — Elementos para comparar la carga impositiva de los contribuyentes residentes y la de los no residentes — Carácter comparable — Toma en consideración del impuesto sobre la renta o del impuesto sobres sociedades — Convenios para evitar la doble imposición — Neutralización de la restricción en virtud de un convenio.#Asuntos acumulados C-10/14, C-14/14 y C-17/14.

    judgment · ES · 17 September 2015

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  • 2015 m. rugsėjo 17 d. Teisingumo Teismo (trečioji kolegija) sprendimas.#J.B.G.T. Miljoen ir kt. prieš Staatssecretaris van Financiën.#Hoge Raad der Nederlanden prašymai priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Tiesioginiai mokesčiai – SESV 63 ir 65 straipsniai – Laisvas kapitalo judėjimas – Dividendų iš akcijų portfelio apmokestinimas – Mokestis prie šaltinio – Apribojimas – Galutinė mokesčių našta – Elementai, skirti mokesčių mokėtojų rezidentų ir mokesčių mokėtojų nerezidentų mokesčio naštai palyginti – Panašumas – Atsižvelgimas į pajamų mokestį ar pelno mokestį – Sutartys dėl dvigubo apmokestinimo išvengimo – Apribojimo neutralizavimas sutartiniu būdu.#Sujungtos bylos C-10/14, C-14/14 ir C-17/14.

    judgment · LT · 17 September 2015

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  • Wyrok Trybunału (trzecia izba) z dnia 17 września 2015 r.#J.B.G.T. Miljoen i in. przeciwko Staatssecretaris van Financiën.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożone przez Hoge Raad der Nederlanden.#Odesłanie prejudycjalne – Podatki bezpośrednie – Artykuły 63 TFUE i 65 TFUE – Swobodny przepływ kapitału – Opodatkowanie dywidend z portfeli akcji – Pobranie podatku u źródła – Ograniczenie – Ostateczne obciążenie podatkowe – Aspekty służące porównaniu obciążeń podatkowych podatników będących rezydentami i podatników niebędących rezydentami – Porównywalność – Uwzględnienie podatku dochodowego od osób fizycznych lub od osób prawnych – Umowy o unikaniu podwójnego opodatkowania – Neutralizacja ograniczenia w drodze umowy.#Sprawy połączone C-10/14, C-14/14 i C-17/14.

    judgment · PL · 17 September 2015

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  • Tiesas spriedums (trešā palāta) 2015. gada 17. septembrī.#J.B.G.T. Miljoen u.c. pret Staatssecretaris van Financiën.#Hoge Raad der Nederlanden lūgumi sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Tiešie nodokļi – LESD 63. un 65. pants – Kapitāla brīva aprite – Akciju portfeļa dividenžu aplikšana ar nodokli – Nodokļa ieturējums ienākumu gūšanas vietā – Ierobežojums – Galīgais nodokļu slogs – Faktori nodokļa maksātāju rezidentu un nodokļa maksātāju nerezidentu nodokļa sloga salīdzināšanai – Salīdzināmība – Ienākumu nodokļa vai uzņēmumu ienākuma nodokļa ņemšana vērā – Konvencijas nodokļu dubultās uzlikšanas novēršanai – Ierobežojuma neitralizēšana konvencijas ceļā.#Apvienotās lietas C-10/14, C-14/14 un C-17/14.

    judgment · LV · 17 September 2015

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  • Sentenza tal-Qorti tal-Ġustizzja (It-Tielet Awla) tas-17 ta’ Settembru 2015.#J.B.G.T. Miljoen et vs Staatssecretaris van Financiën.#Talbiet għal deċiżjoni preliminari mressqa mill-Hoge Raad der Nederlanden.#Rinviju għal deċiżjoni preliminari – Tassazzjoni diretta – Artikoli 63 TFUE u 65 TFUE – Moviment liberu tal-kapital – Intaxxar tad-dividendi ta’ portafolli ta’ ishma – Taxxa f’ras il-għajn – Restrizzjoni – Oneru fiskali definittiv – Kriterji għall-finijiet tal-paragun tal-oneri fiskali tal-persuni taxxabbli residenti u tal-persuni taxxabbli mhux residenti – Paragunabbiltà – Teħid inkunsiderazzjoni tat-taxxa fuq id-dħul jew tat-taxxa fuq il-kumpanniji – Konvenzjonijiet intiżi biex tiġi evitata t-taxxa doppja – Newtralizzazzjoni tar-restrizzjoni permezz ta’ ftehim.#Kawżi magħquda C-10/14, C-14/14 u C-17/14.

    judgment · MT · 17 September 2015

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  • Unionin tuomioistuimen tuomio (kolmas jaosto) 17.9.2015.#J.B.G.T. Miljoen ym. vastaan Staatssecretaris van Financiën.#Hoge Raad der Nederlandenin esittämät ennakkoratkaisupyynnöt.#Ennakkoratkaisupyyntö – Välitön verotus – SEUT 63 ja SEUT 65 artikla – Pääomien vapaa liikkuvuus – Portfolio-osinkojen verotus – Lähdeverotus – Rajoitus – Lopullinen verorasitus – Maassa asuviin verovelvollisiin ja ulkomailla asuviin verovelvollisiin kohdistuvien verorasitusten vertailussa huomioon otettavat seikat – Rinnastettavuus – Tuloveron tai yhteisöveron huomioon ottaminen – Kaksinkertaisen verotuksen välttämiseksi tehdyt sopimukset – Rajoituksen vaikutusten poistaminen sopimusteitse.#Yhdistetyt asiat C-10/14, C-14/14 ja C-17/14.

    judgment · FI · 17 September 2015

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  • Urteil des Gerichtshofs (Dritte Kammer) vom 17. September 2015.#J. B. G. T. Miljoen u. a. gegen Staatssecretaris van Financiën.#Vorabentscheidungsersuchen des Hoge Raad der Nederlanden.#Vorlage zur Vorabentscheidung – Direkte Besteuerung – Art. 63 AEUV und 65 AEUV – Freier Kapitalverkehr – Besteuerung von Dividenden aus Portfolioanteilen – Steuerabzug an der Quelle – Beschränkung – Endgültige steuerliche Belastung – Gesichtspunkte, die beim Vergleich der steuerlichen Belastungen gebietsansässiger und gebietsfremder Steuerpflichtiger zu berücksichtigen sind – Vergleichbarkeit – Berücksichtigung der Einkommensteuer oder der Körperschaftsteuer – Abkommen zur Vermeidung der Doppelbesteuerung – Neutralisierung einer Beschränkung im Wege eines Abkommens.#Verbundene Rechtssachen C-10/14, C-14/14 und C-17/14.

    judgment · DE · 17 September 2015

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  • Domstolens dom (tredje avdelningen) av den 17 september 2015.#J.B.G.T. Miljoen m.fl. mot Staatssecretaris van Financiën.#Begäran om förhandsafgörande från Hoge Raad der Nederlanden.#Begäran om förhandsavgörande – Direkt beskattning – Artiklarna 63 FEUF och 65 FEUF – Fri rörlighet för kapital – Beskattning av utdelningar från aktieportföljer – Källskatt – Begränsning – Slutlig skattebörda – Omständigheter som ska beaktas för att jämföra skattebördan för skattskyldiga personer med hemvist i landet och skattskyldiga personer utan hemvist i landet – Jämförlighet – Beaktande av inkomstskatt eller bolagsskatt – Avtal om undvikande av dubbelbeskattning – Neutralisering av restriktionen genom avtal.#Förenade målen C-10/14, C-14/14 och C-17/14.

    judgment · SV · 17 September 2015

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  • Presuda Suda (treće vijeće) od 17. rujna 2015.#J.B.G.T. Miljoen i dr. protiv Staatssecretaris van Financiën.#Zahtjevi za prethodnu odluku koje je uputio Hoge Raad der Nederlanden.#Zahtjev za prethodnu odluku – Izravno oporezivanje – Članak 63. UFEU‑a i članak 65. UFEU‑a – Slobodno kretanje kapitala – Oporezivanje dividende portfelja dionica – Porez po odbitku – Ograničenje – Konačno porezno opterećenje – Elementi za usporedbu poreznog opterećenja poreznih obveznika rezidenata i poreznih obveznika nerezidenata – Usporedivost – Uzimanje u obzir poreza na dohodak ili poreza na dobit – Ugovori o izbjegavanju dvostrukog oporezivanja – Ugovorna neutralizacija ograničenja.#Spojeni predmeti C-10/14, C-14/14 i C-17/14.

    judgment · HR · 17 September 2015

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  • Euroopa Kohtu otsus (kolmas koda), 17.9.2015.#J.B.G.T. Miljoen jt versus Staatssecretaris van Financiën.#Eelotsusetaotlused, mille on esitanud Hoge Raad der Nederlanden.#Eelotsusetaotlus – Otsene maksustamine – ELTL artiklid 63 ja 65 – Kapitali vaba liikumine – Aktsiaportfelli dividendide maksustamine – Kinnipeetav maks – Piirang – Lõplik maksukoormus – Residendist ja mitteresidendist maksumaksjate maksukoormuse võrdlemise asjaolud – Sarnasus – Füüsilise isiku tulumaksu või äriühingu tulumaksu arvessevõtmine – Topeltmaksustamise vältimise lepingud – Piirangu tasandamine lepinguga.#Liidetud kohtuasjad C-10/14, C-14/14 ja C-17/14.

    judgment · ET · 17 September 2015

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  • Hotărârea Curții (Camera a treia) din 17 septembrie 2015.#J.B.G.T. Miljoen ș.a. împotriva Staatssecretaris van Financiën.#Cereri de decizie preliminară formulate de Hoge Raad der Nederlanden.#Trimitere preliminară – Fiscalitate directă – Articolele 63 TFUE și 65 TFUE – Libera circulație a capitalurilor – Impozitarea dividendelor obținute din portofoliile de acțiuni – Reținere la sursă – Restricție – Sarcină fiscală definitivă – Elemente pentru compararea sarcinilor fiscale ale contribuabililor rezidenți și ale contribuabililor nerezidenți – Comparabilitate – Luare în considerare a impozitului pe venit sau a impozitului pe profit – Convenții pentru evitarea dublei impuneri – Neutralizarea restricției pe cale convențională.#Cauzele conexate C-10/14, C-14/14 și C-17/14.

    judgment · RO · 17 September 2015

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  • Acórdão do Tribunal de Justiça (Terceira Secção) de 17 de setembro de 2015.#J. B. G. T. Miljoen e o. contra Staatssecretaris van Financiën.#Pedidos de decisão prejudicial apresentados pelo Hoge Raad der Nederlanden.#Reenvio prejudicial — Fiscalidade direta — Artigos 63.° TFUE e 65.° TFUE — Livre circulação de capitais — Tributação dos dividendos de carteiras de ações — Retenção na fonte — Restrição — Carga fiscal definitiva — Elementos de comparação das cargas fiscais dos contribuintes residentes e dos contribuintes não residentes — Comparabilidade — Tomada em consideração do imposto sobre o rendimento ou do imposto sobre as sociedades — Convenções celebradas para evitar a dupla tributação — Neutralização da restrição por via convencional.#Processos apensos C-10/14, C-14/14 e C-17/14.

    judgment · PT · 17 September 2015

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  • Rozsudok Súdneho dvora (tretia komora) zo 17. septembra 2015.#J. B. G. T. Miljoen a i. proti Staatssecretaris van Financiën.#Návrhy na začatie prejudiciálneho konania, ktoré podal Hoge Raad der Nederlanden.#Návrh na začatie prejudiciálneho konania – Priame dane – Články 63 ZFEÚ a 65 ZFEÚ – Voľný pohyb kapitálu – Zdanenie dividend z portfólií akcií – Zrážková daň – Obmedzenie – Konečné daňové zaťaženie – Skutočnosti na účely porovnania daňového zaťaženia daňovníkov, ktorí sú rezidentmi, a daňovníkov, ktorí sú nerezidentmi – Porovnateľnosť – Zohľadnenie dane z príjmov alebo dane z príjmov právnických osôb – Zmluvy o zamedzení dvojitého zdanenia – Neutralizácia obmedzenia prostredníctvom zmluvy.#Spojené veci C-10/14, C-14/14 a C-17/14.

    judgment · SK · 17 September 2015

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  • Judgment of the Court (Third Chamber) of 17 September 2015.#J.B.G.T. Miljoen and Others v Staatssecretaris van Financiën.#Requests for a preliminary ruling from the Hoge Raad der Nederlanden.#References for a preliminary ruling — Direct taxation — Articles 63 TFEU and 65 TFEU — Free movement of capital — Taxation of dividends from portfolios of shares — Withholding tax — Restriction — Final tax burden — Factors for comparing the tax burdens of resident and non-resident taxpayers — Comparability — Taking into account income tax or corporation tax — Conventions for the avoidance of double taxation — Neutralisation of the restriction by means of a convention.#Joined Cases C-10/14, C-14/14 and C-17/14.

    judgment · EN · 17 September 2015

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