By order of 23 September 1998, the Supremo Tribunal Administrativo (Supreme Administrative Court) referred to the Court for a preliminary ruling a question on the interpretation of Article 5(4) of Council Directive 90/435/EEC of 23 July 1990 on the
Ved vurderingen af, om beskatningen af udloddet afkast i form af ISD henhører under direktivets artikel 5, stk. 1, skal der navnlig henvises til denne bestemmelses ordlyd.