62022CJ0407_SUM
Joined Cases C‑407/22 and C‑408/22
Ministre de l’Économie, des Finances et de la Relance
v
Manitou BF SAandBricolage Investissement France SA
(Requests for a preliminary ruling from the Conseil d’État (France))
Judgment of the Court (First Chamber) of 11 May 2023
(References for a preliminary ruling – Taxation – Article 49 TFEU – Freedom of establishment – Corporation tax – Group taxation (French ‘intégration fiscale’) – Tax exemption for dividends paid by subsidiaries belonging to the tax-integrated group – Resident parent company – Capital links with resident and non-resident companies without forming a tax-integrated group – Tax exemption of dividends paid by non-resident subsidiaries – Non-deductible costs and expenses relating to the holding – Lack of neutralisation as regards the add-back of those costs and expenses)
Freedom of establishment – Tax legislation – Corporation tax – National legislation establishing a total exemption of dividends paid by resident and non-resident subsidiaries belonging to a tax-integrated group – Exclusion of dividends received by a resident company having capital links with other resident companies without forming a tax-integrated group – Not permissible
(Art. 49 TFEU)
(see paragraphs 22, 34-37, 40-46, operative part)
See the text of the decision.