Court of Justice (Fifth Chamber) 21 June 2018, C-480/16 (Fidelity Funds and Others v Skatteministeriet.)

JUDGMENT OF THE COURT (Fifth Chamber) 21 June 2018 ( *1 ) (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