I’m probably using the wrong English word, it’s called moms and I don’t know what that’s called in English.
It’s the tax you pay when you trade any product.
Yes, that's a VAT. But this case is described as being about dividends, which are not goods or services being traded. I've never heard of a tax code where dividends were subject to VAT. Typically they're treated as either a capital gains tax or an income tax.