SECIL- Companhia Geral de Cal e Cimento SA v Fazenda Publica

European Union – Freedom of movement. In the course of proceedings between Companhia Geral de Cal e Cimento (SECIL) and the State Treasury, Portugal, with regard to the tax treatment of dividends distributed to SECIL by two companies whose seats were in Tunisia and Lebanon respectively, the Court of Justice of the European Union gave a preliminary ruling concerning the interpretation of arts 63 and 64 of the Treaty on the Functioning of the European Union and arts 31, 34 and 89 of the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States and Tunisia, and arts 31, 33 and 35 of the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States and Tunisia.

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