Court of Justice 17 September 2015, Joined Cases C-10/14, C-14/14 and C-17/14: Judgment of the Court (Third Chamber) of 17 September 2015 (requests for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — J.B.G.T. Miljoen (C-10/14), X (C-14/14), Société Générale SA (C-17/14) v Staatssecretaris van Financiën (Reference for a preliminary ruling — Direct taxation — Articles 63 TFEU and 65 TFEU — Free movement of capital — Taxation of dividends from portfolios of shares — Withholding tax — Restriction — Final tax burden — Factors for comparing the tax burdens of resident and non-resident taxpayers — Comparability — Taking into account income tax or corporation tax — Conventions for the avoidance of double taxation — Neutralisation of the restriction by means of a convention)

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