Court of Justice (Fifth Chamber) 13 March 2014, C‑375/12 (Margaretha Bouanich v Directeur des services fiscaux de la Drôme.)

JUDGMENT OF THE COURT (Fifth Chamber) 13 March 2014 ( *1 ) ‛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