European Court of Justice (First Chamber).

P Jann, President of the Chamber, A Rosas, S von Bahr, R Silva de Lapuerta and K Lenaerts (Rapporteur) JJ, A Tizzano, Advocate General.

Judgment delivered 15 July 2004.

Income tax – Revenue from capital – Tax advantage – Austrian taxpayer receiving dividend income from companies in Germany – Lower tax rate charged on revenue from capital originating in Austria – Whether national legislation constituted restriction on free movement of capital prohibited by Community law – EC Treaty, art. 73b, 73d(1) and (3) (art. 56, 58(1) and (3) EC).

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