XX (Contrats dits unit-linked) (Free movement of capital - Restrictions - Tax legislation - Corporation tax - Taxation of dividends - Equal treatment of resident and non-resident companies - Judgment)

( Reference for a preliminary ruling - Article 63(1) TFEU - Free movement of capital - Restrictions - Tax legislation - Corporation tax - Taxation of dividends - Equal treatment of resident and non-resident companies - National legislation reserving to resident companies the possibility of deducting from their taxable profits relating to dividends the expenses corresponding to their commitments to their customers under ‘unit-linked’ insurance contracts and of offsetting in full taxation of the dividends against corporation tax )

REQUEST for a preliminary ruling under Article 267 TFEU from the Gerechtshof’s-Hertogenbosch (Court of Appeal,’s-Hertogenbosch, Netherlands), made by decision of 14 December 2022, received at the Court on 14 December 2022, in the proceedings

composed of T. von Danwitz, Vice-President of the Court, acting as President of the First Chamber, A. Arabadjiev and I. Ziemele (Rapporteur), Judges,

having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,

This request for a preliminary ruling concerns the interpretation of Article 63(1) TFEU.