Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy (Case C-190/12)

This is an ECJ Case that caught my eye.  Like a number of cases it involves an EU government (Poland in this case) turning up at the ECJ to argue that treating non  - domestic tax payers on a different basis to equivalent domestic tax payers is not a restriction on the free movement of capital.  And the ECJ rejects their arguments.  

What distinguishes this case is that the investor suffering Polish withholding tax was resident in the USA.  But the ECJ still found that the withholding tax was a restriction on the free movement of capital. The ECJ noted that there was a procedure for the exchange of information between Poland and the USA and therefore the effectiveness of fiscal supervision was not grounds for supporting the Polish government's claims.