Jurisprudență Fiscală Istorică a Curții de Justiție a Uniunii Europene Cauza C‑379/05, Amurta
Historic Tax Case‑law of the Court of Justice of the European Union Case C‑379/05, Amurta

Summary/Abstract: The Amurta case represents one of the key decision of the Court of Justice of the European Union on the relationship between direct taxation and the free movement of capital. The Court held that national tax rules which exempt dividends paid to resident companies, or to non‑resident companies with a permanent establishment in the source state, but impose withholding tax on dividends paid to non‑residents without such an establishment, are contrary to EU law (articles 56–58 EC, now 63 65 TFEU). Crucially, the Court stressed that a Member State cannot justify such discriminatory treatment by pointing to tax reliefs, or credits granted by another Member State. While double taxation conventions may be relevant, where they actually remove the restrictive effects, it is for the national court to verify this. The ruling highlights the principle that each Member State must independently ensure that its tax system respects the fundamental freedoms of the Treaty, marking an important step in the growing influence of EU law on national direct taxation.

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