Case C-139/25, Ishares Europe: Judgment of the Court (First Chamber) of 17 September 2026 (request for a preliminary ruling from the Tribunal Supremo – Spain) – Administración General del Estado v Ishares Europe ETF (Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation of dividends received by an investment fund – Tax rate – Difference in treatment between resident and non-resident investment funds – Bilateral tax convention for the avoidance of double taxat
62025CA0139 · CA · 2026-09-17 · sector 6