Judgment_paragraph 26 · P. Ferrero e C. SpA v Agenzia delle Entrate - Ufficio di Alba and General Beverage Europe BV v Agenzia delle Entrate - Ufficio di Torino 1 (C-338/08, C-339/08)

26In that regard, it is settled case-law that any tax on income received in the State in which dividends are distributed is a withholding tax on distributed profits for the purposes of Article 5(1) of the Directive where the chargeable event for the tax is the payment of dividends or of any other income from shares, the taxable amount is the income from those shares and the taxable person is the holder of the shares (see, inter alia, Océ van der Grinten, paragraph 47, and Case C-284/06 Burda [2008] ECR I-4571, paragraph 52).