Court of Justice 13 March 2014, Case C-375/12: Judgment of the Court (Fifth Chamber) of 13 March 2014 (request for a preliminary ruling from the Tribunal administratif de Grenoble — France) — Margaretha Bouanich v Direction départementale des finances publiques de la Drôme (Reference for a preliminary ruling  — Article 63 TFEU  — Free movement of capital  — Article 49 TFEU  — Freedom of establishment  — Tax on income of natural persons  — Mechanism capping direct taxes by reference to income  — Bilateral tax agreement for avoidance of double taxation  — Taxation of dividends distributed by a company established in another Member State and already subject to a withholding tax  — Failure to take into account or partial taking into account of the tax paid in the other Member State for the calculation of the tax cap  — Article 65 TFEU  — Restriction  — Justification)

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