Court of Justice 21 June 2018, Case C-480/16: Judgment of the Court (Fifth Chamber) of 21 June 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — Fidelity Funds and Others v Skatteministeret (Reference for a preliminary ruling — Free movement of capital and liberalisation of payments — Restrictions — Taxation of dividends paid to undertakings for collective investment in transferable securities (UCITS) — Dividends paid by companies resident in one Member State to non-resident UCITS — Tax exemption for dividends paid by companies resident in one Member State to resident UCITS — Justifications — Balanced allocation between Member States of the power to impose taxes — Coherence of the tax system — Proportionality)

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