Court of Justice 29 July 2024, C-39/23, Keva and Others: Judgment of the Court (First Chamber) of 29 July 2024 (request for a preliminary ruling from the Högsta förvaltningsdomstolen – Sweden) – Keva, Landskapet Ålands pensionsfond, Kyrkans Centralfond v Skatteverket (Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation of dividends received by pension funds governed by public law – Difference in treatment between resident and non-resident pension funds governed by public law – Exemption only of resident pension funds governed by public law – Comparability of situations – Whether justified – Need to safeguard the objective pursued by social policy – Need to preserve a balanced allocation of the power of taxation of the Member States)

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