Court of Justice (Third Chamber) 17 September 2015, C-10/14, C-14/14 and C-17/14 (J.B.G.T. Miljoen and Others v Staatssecretaris van Financiën.)

JUDGMENT OF THE COURT (Third Chamber) 17 September 2015 ( *1 ) ‛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