Order — ECLI:EU:C:2012:358
Date: 2012-06-18
Language of the case: Portuguese
Court formation: Fifth Chamber
Subject matter: Taxation;Free movement of capital;Approximation of laws
Procedure: Reference for a preliminary ruling
Origin: Portugal

Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 28 January 2011 - Amorim Energia BV v Ministério das Finanças e da Administração Pública (Case C-38/11) Language of the case: Portuguese Referring court Supremo Tribunal Administrativo Parties to the main proceedings Applicant: Amorim Energia BV Defendant: Ministério das Finanças e da Administração Pública Question referred Do Articles 63 TFEU and 65 TFEU (formerly Articles 56 EC and 58 EC) preclude legislation of a Member State, such as Articles 46(1), 96(2) and (3), 14(3) and 89 of the Corporation Tax Code, which, in the context of elimination of economic double taxation of distributed profits, while complying with Council Directive 90/435/EEC 1 of 23 July 1990, does not enable shareholder companies resident in another Member State to secure repayment of the tax deducted at source in the same circumstances as shareholder companies resident in Portugal, requiring for that purpose a longer minimum period of share ownership and a minimum but significant shareholding, delaying or rendering impracticable the elimination of economic double taxation? ____________ 1 - Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member StatesOJ L 225, p. 6