Judgment of the Court (Sixth Chamber) of 19 December 2024.#Credit Suisse Securities (Europe) Ltd v Diputación Foral de Bizkaia.#Request for a preliminary ruling from the Tribunal Superior de Justicia del País Vasco.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation – Taxation of dividends – Withholding tax – Reimbursement of withholding tax, granted to resident dividend recipients that are loss-making at the end of the tax year in which the dividends are received – No reimbursement of the withholding tax to non-resident dividend recipients – Difference in treatment – Restriction – Comparability – Justification.#Case C-601/23.

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

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19 December 2024

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19 December 2024 · Decided

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Official record CELEX 62023CJ0601 from European Union at Court of Justice of the European Union. Dated 19 December 2024. Status: decided.

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19 December 2024
Decided
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24 official files

Unionin tuomioistuimen tuomio (kuudes jaosto) 19.12.2024.#Credit Suisse Securities (Europe) Ltd vastaan Diputación Foral de Bizkaia.#Tribunal Superior de Justicia del País Vascon esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – SEUT 63 artikla – Pääomien vapaa liikkuvuus – Verotus – Osinkojen verotus – Lähdevero – Lähdeveron palauttaminen kotimaassa asuville osingonsaajille, joiden tulos on negatiivinen sen verovuoden lopussa, jona osingot on saatu – Lähdeveroa ei palauteta ulkomailla asuville osingonsaajille – Kohtelun erilaisuus – Rajoitus – Tilanteiden rinnastettavuus – Oikeuttaminen.#Asia C-601/23.

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Unionin tuomioistuimen tuomio (kuudes jaosto) 19.12.2024.#Credit Suisse Securities (Europe) Ltd vastaan Diputación Foral de Bizkaia.#Tribunal Superior de Justicia del País Vascon esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – SEUT 63 artikla – Pääomien vapaa liikkuvuus – Verotus – Osinkojen verotus – Lähdevero – Lähdeveron palauttaminen kotimaassa asuville osingonsaajille, joiden tulos on negatiivinen sen verovuoden lopussa, jona osingot on saatu – Lähdeveroa ei palauteta ulkomailla asuville osingonsaajille – Kohtelun erilaisuus – Rajoitus – Tilanteiden rinnastettavuus – Oikeuttaminen.#Asia C-601/23.
judgment · FI · 19 December 2024
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Arrêt de la Cour (sixième chambre) du 19 décembre 2024.#Credit Suisse Securities (Europe) Ltd contre Diputación Foral de Bizkaia.#Demande de décision préjudicielle, introduite par le Tribunal Superior de Justicia del País Vasco.#Renvoi préjudiciel – Article 63 TFUE – Libre circulation des capitaux – Fiscalité – Imposition des dividendes – Retenue à la source – Remboursement de la retenue à la source accordé aux bénéficiaires de dividendes résidents ayant un résultat négatif à l’issue de l’exercice fiscal de perception des dividendes – Absence de remboursement de la retenue à la source aux bénéficiaires de dividendes non-résidents – Différence de traitement – Restriction – Comparabilité – Justification.#Affaire C-601/23.
judgment · FR · 19 December 2024
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Sentenza della Corte (Sesta Sezione) del 19 dicembre 2024.#Credit Suisse Securities (Europe) Ltd contro Diputación Foral de Bizkaia.#Domanda di pronuncia pregiudiziale proposta dal Tribunal Superior de Justicia del País Vasco.#Rinvio pregiudiziale – Articolo 63 TFUE – Libera circolazione dei capitali – Fiscalità – Tassazione dei dividendi – Ritenuta alla fonte – Rimborso della ritenuta alla fonte concesso ai beneficiari di dividendi residenti aventi un risultato negativo alla chiusura dell’esercizio fiscale di percezione dei dividendi – Mancanza di rimborso della ritenuta alla fonte ai beneficiari di dividendi non residenti – Differenza di trattamento – Restrizione – Comparabilità – Giustificazione.#Causa C-601/23.
judgment · IT · 19 December 2024
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Решение на Съда (шести състав) от 19 декември 2024 г.#Credit Suisse Securities (Europe) Ltd срещу Diputación Foral de Bizkaia.#Преюдициално запитване, отправено от Tribunal Superior de Justicia del País Vasco.#Преюдициално запитване — Член 63 ДФЕС — Свободно движение на капитали — Данъчни въпроси — Данъчно облагане на дивидентите — Удържане на данък при източника — Възстановяване на удържания при източника данък за получаващите дивиденти местни лица, които имат отрицателен резултат в края на данъчната година на получаване на дивидентите — Невъзстановяване на удържания при източника данък на получаващите дивиденти чуждестранни лица — Различно третиране — Ограничаване — Сходство — Обосноваване.#Дело C-601/23.
judgment · BG · 19 December 2024
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Breithiúnas na Cúirte (An Séú Dlísheomra) 2024 Nollaig 19.#Credit Suisse Securities (Europe) Ltd v Diputación Foral de Bizkaia.#Tarchur chun réamhrialú – Airteagal 63 CFAE – Saorghluaiseacht caipitil – Cánachas – Cáin ar dhíbhinní – Cáin shiarchoinneálach – Aisíocaíocht cánach siarchoinneálaí arna deonú d’fhaighteoirí díbhinní cónaitheacha a bhfuil easnamh acu ag deireadh na bliana cánach ina bhfaightear na díbhinní – Easpa aisíocaíocht cánach siarchoinneálaí le faighteoirí díbhinní neamhchónaitheacha – Difríocht sa chóir – Srian – Inchomparáideacht – Údar.#Cás C-601/23.
judgment · GA · 19 December 2024
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Domstolens dom (Sjette Afdeling) af 19. december 2024.#Credit Suisse Securities (Europe) Ltd mod Diputación Foral de Bizkaia.#Anmodning om præjudiciel afgørelse indgivet af Tribunal Superior de Justicia del País Vasco.#Præjudiciel forelæggelse – artikel 63 TEUF – frie kapitalbevægelser – skatter og afgifter – beskatning af udbytte – kildeskat – refusion af kildeskat indrømmet hjemmehørende udbyttemodtagere, der har et negativt resultat ved udgangen af det skatteår, hvor de har modtaget udbytte – ingen refusion af kildeskat til ikke-hjemmehørende udbyttemodtagere – forskellig behandling – restriktion – sammenlignelighed – begrundelse.#Sag C-601/23.
judgment · DA · 19 December 2024
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Sodba Sodišča (šesti senat) z dne 19. decembra 2024.#Credit Suisse Securities (Europe) Ltd proti Diputación Foral de Bizkaia.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Tribunal Superior de Justicia del País Vasco.#Predhodno odločanje – Člen 63 PDEU – Prosti pretok kapitala – Obdavčenje – Obdavčenje dividend – Pri viru odtegnjeni davek – Vračilo pri viru odtegnjenega davka, odobreno prejemnikom dividend rezidentom, ki imajo ob koncu davčnega leta, v katerem so bile dividende prejete, negativen poslovni izid – Nevračilo davčnega odtegljaja prejemnikom dividend nerezidentom – Različno obravnavanje – Omejitev – Primerljivost – Utemeljitev.#Zadeva C-601/23.
judgment · SL · 19 December 2024
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Sentencia del Tribunal de Justicia (Sala Sexta) de 19 de diciembre de 2024.#Credit Suisse Securities (Europe) Ltd contra Diputación Foral de Bizkaia.#Petición de decisión prejudicial planteada por Tribunal Superior de Justicia del País Vasco.#Procedimiento prejudicial — Artículo 63 TFUE — Libre circulación de capitales — Fiscalidad — Tributación de los dividendos — Retención en origen — Devolución de la retención en origen concedida a los beneficiarios de dividendos residentes que registran un resultado negativo al finalizar el ejercicio fiscal de percepción de los dividendos — Inexistencia de devolución de la retención en origen a los beneficiarios de dividendos no residentes — Diferencia de trato — Restricción — Comparabilidad — Justificación.#Asunto C-601/23.
judgment · ES · 19 December 2024
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Domstolens dom (sjätte avdelningen) av den 19 december 2024.#Credit Suisse Securities (Europe) Ltd mot Diputación Foral de Bizkaia.#Begäran om förhandsavgörande från Tribunal Superior de Justicia del País Vasco.#Begäran om förhandsavgörande – Artikel 63 FEUF – Fri rörlighet för kapital – Beskattning – Beskattning av utdelning – Källskatt – Återbetalning av källskatt för personer som mottar utdelning, har hemvist i landet och vid utgången av det räkenskapsår då utdelningen mottas redovisar underskott – Återbetalning av källskatt beviljas inte personer som mottar utdelning och som saknar hemvist i landet – Särbehandling – Restriktion – Jämförbarhet – Motivering.#Mål C-601/23.
judgment · SV · 19 December 2024
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Rozsudok Súdneho dvora (šiesta komora) z 19. decembra 2024.#Credit Suisse Securities (Europe) Ltd proti Diputación Foral de Bizkaia.#Návrh na začatie prejudiciálneho konania, ktorý podal Tribunal Superior de Justicia del País Vasco.#Návrh na začatie prejudiciálneho konania – Článok 63 ZFEÚ – Voľný pohyb kapitálu – Dane – Zdanenie dividend – Zrážková daň – Vrátenie zrážkovej dane priznané príjemcom dividend rezidentom so záporným hospodárskym výsledkom na konci zdaňovacieho obdobia, v ktorom boli dividendy nadobudnuté – Neexistencia vrátenia zrážkovej dane príjemcom dividend nerezidentom – Rozdielne zaobchádzanie – Obmedzenie – Porovnateľnosť – Odôvodnenie.#Vec C-601/23.
judgment · SK · 19 December 2024
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Hotărârea Curții (Camera a șasea) din 19 decembrie 2024.#Credit Suisse Securities (Europe) Ltd împotriva Diputación Foral de Bizkaia.#Cerere de decizie preliminară formulată de Tribunal Superior de Justicia del País Vasco.#Trimitere preliminară – Articolul 63 TFUE – Libera circulație a capitalurilor – Fiscalitate – Impozitarea dividendelor – Reținere la sursă – Rambursarea reținerii la sursă acordate beneficiarilor de dividende rezidenți care au un rezultat negativ la sfârșitul exercițiului fiscal de încasare a dividendelor – Nerambursarea reținerii la sursă beneficiarilor de dividende nerezidenți – Diferență de tratament – Restricție – Comparabilitate – Justificare.#Cauza C-601/23.
judgment · RO · 19 December 2024
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Acórdão do Tribunal de Justiça (Sexta Secção) de 19 de dezembro de 2024.#Credit Suisse Securities (Europe) Ltd contra Diputación Foral de Bizkaia.#Pedido de decisão prejudicial apresentado pelo Tribunal Superior de Justicia del País Vasco.#Reenvio prejudicial — Artigo 63.o TFUE — Livre circulação de capitais — Fiscalidade — Tributação dos dividendos — Retenção na fonte — Reembolso da retenção na fonte concedido aos beneficiários de dividendos residentes que tenham resultado negativo no final do exercício fiscal de recebimento dos dividendos — Não reembolso da retenção na fonte aos beneficiários de dividendos não residentes — Diferença de tratamento — Restrição — Comparabilidade — Justificação.#Processo C-601/23.
judgment · PT · 19 December 2024
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Wyrok Trybunału (szósta izba) z dnia 19 grudnia 2024 r.#Credit Suisse Securities (Europe) Ltd przeciwko Diputación Foral de Bizkaia.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Tribunal Superior de Justicia del País Vasco.#Odesłanie prejudycjalne – Artykuł 63 TFUE – Swobodny przepływ kapitału – Podatki – Opodatkowanie dywidend – Pobranie podatku u źródła – Zwrot podatku u źródła przyznany beneficjentom dywidend będących rezydentami, mającym ujemny wynik na koniec roku podatkowego, w którym pobrano dywidendy – Brak zwrotu podatku u źródła na rzecz beneficjentów dywidend niebędących rezydentami – Odmienne traktowanie – Ograniczenie – Porównywalność – Uzasadnienie.#Sprawa C-601/23.
judgment · PL · 19 December 2024
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Arrest van het Hof (Zesde kamer) van 19 december 2024.#Credit Suisse Securities (Europe) Ltd tegen Diputación Foral de Bizkaia.#Verzoek van de Tribunal Superior de Justicia del País Vasco om een prejudiciële beslissing.#Prejudiciële verwijzing – Artikel 63 VWEU – Vrij verkeer van kapitaal – Fiscale bepalingen – Dividendbelasting – Bronbelasting – Teruggaaf van bronbelasting aan ingezeten gerechtigden tot dividenden die aan het einde van het belastingjaar verlies hebben geleden – Geen teruggaaf van bronbelasting aan niet-ingezeten gerechtigden tot dividenden – Verschil in behandeling – Beperking – Vergelijkbaarheid – Rechtvaardiging.#Zaak C-601/23.
judgment · NL · 19 December 2024
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Sentenza tal-Qorti tal-Ġustizzja (Is-Sitt Awla) tad-19 ta’ Diċembru 2024.#Credit Suisse Securities (Europe) Ltd vs Diputación Foral de Bizkaia.#Talba għal deċiżjoni preliminari, imressqa mit-Tribunal Superior de Justicia del País Vasco.#Rinviju għal deċiżjoni preliminari – Artikolu 63 TFUE – Moviment liberu tal-kapital – Tassazzjoni – Taxxa fuq id-dividendi – Taxxa f’ras il-għajn – Rimbors tat-taxxa f’ras il-għajn mogħtija lill-benefiċjarji ta’ dividendi residenti li għandhom riżultat negattiv fi tmiem is-sena finanzjarja ta’ riċezzjoni tad-dividendi – Assenza ta’ rimbors tat-taxxa f’ras il-għajn lill-benefiċjarji ta’ dividendi mhux residenti – Differenza fit-trattament – Restrizzjoni – Komparabbiltà – Ġustifikazzjoni.#Kawża C-601/23.
judgment · MT · 19 December 2024
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Tiesas spriedums (sestā palāta), 2024. gada 19. decembris.#Credit Suisse Securities (Europe) Ltd pret Diputación Foral de Bizkaia.#Tribunal Superior de Justicia del País Vasco lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – LESD 63. pants – Kapitāla brīva aprite – Nodokļi – Dividenžu aplikšana ar nodokli – Nodokļa ieturējums ienākumu gūšanas vietā – Nodokļa ieturējuma ienākumu gūšanas vietā atmaksāšana, kas piešķirta dividenžu saņēmējiem rezidentiem, kuru darbības rezultāti dividenžu saņemšanas taksācijas gadā bijuši negatīvi – Nodokļa ieturējuma ienākumu gūšanas vietā neatmaksāšana dividenžu saņēmējiem nerezidentiem – Atšķirīga attieksme – Ierobežojums – Salīdzināmība – Attaisnojums.#Lieta C-601/23.
judgment · LV · 19 December 2024
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2024 m. gruodžio 19 d. Teisingumo Teismo (šeštoji kolegija) sprendimas.#Credit Suisse Securities (Europe) Ltd prieš Diputación Foral de Bizkaia.#Tribunal Superior de Justicia del País Vasco prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – SESV 63 straipsnis – Laisvas kapitalo judėjimas – Apmokestinimas – Dividendų apmokestinimas – Mokestis prie pajamų šaltinio – Dividendų gavėjams rezidentams, kurių mokestinių metų, per kuriuos dividendai buvo gauti, rezultatas yra neigiamas, taikomas mokesčio prie pajamų šaltinio grąžinimas – Mokesčio prie pajamų šaltinio grąžinimo netaikymas dividendų gavėjams nerezidentams – Skirtingas požiūris – Apribojimas – Panašumas – Pateisinimas.#Byla C-601/23.
judgment · LT · 19 December 2024
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A Bíróság ítélete (hatodik tanács), 2024. december 19.#Credit Suisse Securities (Europe) Ltd kontra Diputación Foral de Bizkaia.#A Tribunal Superior de Justicia del País Vasco (Spanyolország) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – EUMSZ 63. cikk – A tőke szabad mozgása – Adózás – Osztalékok adóztatása – Forrásadó – Az osztalékszerzés adóévének végén negatív eredményt elérő, osztalékban részesülő belföldi illetőségű kedvezményezettek számára biztosított forrásadó‑visszatérítés – A forrásadó külföldi illetőségű osztalékban részesülő kedvezményezettek számára való visszatérítésének hiánya – Eltérő bánásmód – Korlátozás – Összehasonlíthatóság – Igazolás.#C-601/23. sz. ügy.
judgment · HU · 19 December 2024
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Presuda Suda (šesto vijeće) od 19. prosinca 2024.#Credit Suisse Securities (Europe) Ltd protiv Diputación Foral de Bizkaia.#Zahtjev za prethodnu odluku koji je uputio Tribunal Superior de Justicia del País Vasco.#Zahtjev za prethodnu odluku – Članak 63. UFEU‑a – Slobodno kretanje kapitala – Oporezivanje – Oporezivanje dividendi – Porez po odbitku – Povrat poreza po odbitku odobren primateljima rezidentnih dividendi s negativnim rezultatom nakon poreznog razdoblja primitka dividendi – Nepostojanje povrata poreza po odbitku nerezidentnim primateljima dividendi – Različit tretman – Ograničenje – Usporedivost – Opravdanje.#Predmet C-601/23.
judgment · HR · 19 December 2024
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Euroopa Kohtu otsus (kuues koda), 19.12.2024.#Credit Suisse Securities (Europe) Ltd versus Diputación Foral de Bizkaia.#Eelotsusetaotlus, mille on esitanud Tribunal Superior de Justicia del País Vasco.#Eelotsusetaotlus – ELTL artikkel 63 – Kapitali vaba liikumine – Maksustamine – Dividendide maksustamine – Kinnipeetav maks – Kinnipeetud maksu tagastamine residendist dividendisaajatele, kes lõpetasid kahjumis maksustamisaasta, mil nad dividende said – Kinnipeetud maksu tagastamata jätmine mitteresidendist dividendisaajatele – Erinev kohtlemine – Piirang – Sarnasus – Põhjendatus.#Kohtuasi C-601/23.
judgment · ET · 19 December 2024
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Απόφαση του Δικαστηρίου (έκτο τμήμα) της 19ης Δεκεμβρίου 2024.#Credit Suisse Securities (Europe) Ltd κατά Diputación Foral de Bizkaia.#Αίτηση του Tribunal Superior de Justicia del País Vasco για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Άρθρο 63 ΣΛΕΕ – Ελεύθερη κυκλοφορία των κεφαλαίων – Φορολογία – Φορολόγηση των μερισμάτων – Παρακράτηση στην πηγή – Επιστροφή του παρακρατηθέντος στην πηγή φόρου σε δικαιούχους μερισμάτων κατοίκους ημεδαπής σε περίπτωση που η φορολογική χρήση κατά την οποία εισέπραξαν τα μερίσματα εμφανίζει αρνητικό αποτέλεσμα – Μη επιστροφή του παρακρατηθέντος στην πηγή φόρου σε δικαιούχους μερισμάτων κατοίκους αλλοδαπής – Διαφορετική μεταχείριση – Περιορισμός – Συγκρισιμότητα – Δικαιολόγηση.#Υπόθεση C-601/23.
judgment · EL · 19 December 2024
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Urteil des Gerichtshofs (Sechste Kammer) vom 19. Dezember 2024.#Credit Suisse Securities (Europe) Ltd gegen Diputación Foral de Bizkaia.#Vorabentscheidungsersuchen des Tribunal Superior de Justicia del País Vasco.#Vorlage zur Vorabentscheidung – Art. 63 AEUV – Freier Kapitalverkehr – Steuerwesen – Besteuerung von Dividenden – Steuerabzug an der Quelle – Erstattung der Quellensteuer an gebietsansässige Dividendenempfänger mit einem negativen Ergebnis am Ende des Steuerjahres, in dem die Dividenden bezogen wurden – Keine Erstattung der Quellensteuer an gebietsfremde Dividendenempfänger – Ungleichbehandlung – Beschränkung – Vergleichbarkeit – Rechtfertigung.#Rechtssache C-601/23.
judgment · DE · 19 December 2024
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Rozsudek Soudního dvora (šestého senátu) ze dne 19. prosince 2024.#Credit Suisse Securities (Europe) Ltd v. Diputación Foral de Bizkaia.#Žádost o rozhodnutí o předběžné otázce podaná Tribunal Superior de Justicia del País Vasco.#Řízení o předběžné otázce – Článek 63 SFEU – Volný pohyb kapitálu – Daně – Zdanění dividend – Srážková daň – Vrácení srážkové daně přiznané příjemcům dividend – rezidentům s negativním výsledkem na konci zdaňovacího období, ve kterém byly dividendy pobírány – Nevrácení srážkové daně příjemcům dividend-nerezidentům – Rozdílné zacházení – Omezení – Srovnatelnost – Odůvodnění.#Věc C-601/23.
judgment · CS · 19 December 2024
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Judgment of the Court (Sixth Chamber) of 19 December 2024.#Credit Suisse Securities (Europe) Ltd v Diputación Foral de Bizkaia.#Request for a preliminary ruling from the Tribunal Superior de Justicia del País Vasco.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation – Taxation of dividends – Withholding tax – Reimbursement of withholding tax, granted to resident dividend recipients that are loss-making at the end of the tax year in which the dividends are received – No reimbursement of the withholding tax to non-resident dividend recipients – Difference in treatment – Restriction – Comparability – Justification.#Case C-601/23.
judgment · EN · 19 December 2024
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62023CJ0601
Open data entity: http://publications.europa.eu/resource/cellar/6741a9d6-bded-11ef-91ed-01aa75ed71a1
eurlex · 62023CJ0601 · source updated 19 December 2024