European Court of Justice (Second Chamber)

M. Ilešič, President of the Chamber, C. Toader, A. Rosas, A. Prechal and E. Jarašiūnas (Rapporteur), (Judges), M. Bobek, Advocate General

Judgment delivered 26 May 2016*

Reference for a preliminary ruling – Direct taxation – Free movement of capital – Freedom to provide services – Directive 69/335/EEC, art. 2, 4, 10 and 11 – Directive 85/611/EEC, art. 10 and 293 EC – Annual tax on undertakings for collective investment – Double taxation – Penalties applicable to collective investment undertakings governed by foreign law.



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