By its Question 3(b), the referring court asks whether the answer to Questions 1 and 2 is affected by whether the foreign shareholders of a collective investment enterprise are resident or established in a State with which the Member State of establishment of that enterprise has a convention providing for reciprocal crediting of tax deducted at source from dividends.
Kolmanda küsimuse punktiga b küsib eelotsusetaotluse esitanud kohus, kas kahele esimesele küsimusele vastates tuleb arvestada asjaolu, et investeerimisfondi välismaised aktsionärid elavad või on asutatud riigis, millega fondi asukohajärgne liikmesriik on sõlminud lepingu, mis näeb vastastikkuse põhimõttel ette dividendidelt kinnipeetud maksu mahaarvamise.