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.
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