Court of Justice 20 January 2022, C-572/20 (ACC Silicones Ltd. v Bundeszentralamt für Steuern.)
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European Union · · · Cited by 2 · 20-01-2022
OPINION OF ADVOCATE GENERAL COLLINS delivered on 20 January 2022 ( 1 ) Case C‑572/20 ACC Silicones Ltd v Bundeszentralamt für Steuern (Request for a preliminary ruling from the Finanzgericht Köln (Finance Court, Cologne, Germany)) (Reference for a preliminary ruling – Articles 63 and 65 TFEU – Free movement of capital – Distribution of dividends from ‘free-float’ shares – Reimbursement to a
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