Case C-170/05: Judgment of the Court (First Chamber) of 14 December 2006 (reference for a preliminary ruling from the Conseil d'État, France) — Denkavit Internationaal BV, Denkavit France SARL v Ministre de l'Économie, des Finances et de l'Industrie (Freedom of establishment — Corporation tax — Payment of dividends — Exemption for dividends paid to resident companies — Withholding tax levied on dividends paid to non-resident companies — Double taxation convention — Possibility of setting off the amount withheld against tax due in another Member State)
Date: 2006-12-30
Institutions: Court of Justice
Subjects: France, corporation tax, interpretation of the law, parent company, right of establishment, tax convention

30.12.2006

EN

Official Journal of the European Union

C 331/9

Re:

Failure of a Member State to fulfil obligations — Breach of Arti-
cles 15(4) and 18(1) of Council Regulation (EEC) No 2847/93
of 12 October 1993 establishing a control system applicable to
the common fisheries policy (OJ 1993 L 261, p. 1) — Failure to
notify the data concerning the species and quantities of fish
caught

Operative part of the judgment

The Court:

1. Declares that, by failing to notify the data referred to in Articles
15(4) and 18(1) of Council Regulation (EEC) No 2847/93 of
12 October 1993 establishing a control system applicable to the
common fisheries policy for 1999 and 2000, the Italian Republic
has failed to fulfil its obligations under those provisions;

2. Orders the Italian Republic to pay the costs.

(1) OJ C 132, 28.5.2005.

Member State, but exemption for dividends paid to a parent
company
established in France — Taxation Convention
providing that the tax may be set off against the amount due in
the other Member State

Operative part of the judgment

1) Article 43 EC and Article 48 EC preclude national

legislation
which, in imposing a liability to tax on dividends paid to a non-
resident parent company and allowing resident parent companies
almost full exemption from such tax, constitutes a discriminatory
restriction on freedom of establishment;

2) Article 43 EC and Article 48 EC preclude national

legislation
which imposes, only as regards non-resident parent companies, a
withholding tax on dividends paid by resident subsidiaries, even if a
tax convention between the Member State in question and another
Member State, authorising that withholding tax, provides for the
tax due in that other State to be set off against the tax charged in
accordance with the disputed system, whereas a parent company is
unable to set off tax in that other Member State, in the manner
provided for by that convention.

(1) OJ C 155, 25.6.2005.

Judgment of the Court (First Chamber) of 14 December
2006 (reference for a preliminary ruling from the Conseil
d'État, France) — Denkavit Internationaal BV, Denkavit
France SARL v Ministre de l'Économie, des Finances et de
l'Industrie

(Case C-170/05) (1)

(Freedom of establishment — Corporation tax — Payment of
dividends — Exemption for dividends paid to resident compa-
nies — Withholding tax levied on dividends paid to non-resi-
dent companies — Double taxation convention — Possibility
of setting off the amount withheld against tax due in another
Member State)

(2006/C 331/14)

Language of the case: French

Referring court

Conseil d'État

Judgment of the Court (Third Chamber) of 14 December
2006 (reference for a preliminary ruling from the Tribunal
Supremo — Spain) — Confederación Española de Empre-
sarios de Estaciones de Servicio v Compañía Española de
Petróleos SA

(Case C-217/05) (1)

(Competition — Agreements, decisions and concerted practices
— Agreements between undertakings — Article 85 of the
EEC Treaty (subsequently Article 85 of the EC Treaty and
now Article 81 EC) — Articles 10 to 13 of Regulation (EEC)
No 1984/83 — Exclusive fuel purchasing agreements desig-
nated ‘sales guarantee commission arrangements’ and ‘agency
contracts’ between service-station operators and oil compa-
nies)

(2006/C 331/15)

Language of the case: French

Parties to the main proceedings

Applicants: Denkavit Internationaal BV, Denkavit France SARL

Defendant: Ministre de l'Économie, des Finances et de l'Industrie

Referring court

Tribunal Supremo

Re:

Reference for a preliminary ruling — Conseil d'Etat (France) —
Interpretation of Art. 43 EC — Deduction of tax at source on
dividends paid to a parent company established in another

Parties to the main proceedings

Applicant: Confederación Española de Empresarios de Estaciones
de Servicio

Defendant: Compañía Española de Petróleos SA,