Case C-289/25, Société Générale: Request for a preliminary ruling from the Conseil d’État (France) lodged on 16 April 2025 – Société Générale SA v Ministre chargé du budget et des comptes publics
Date: 2025-04-16
Institutions: Court of Justice
Subjects: EU Member State, double taxation, group of companies, loss, nationality of legal persons, parent company, subsidiary, tax collection, tax law, tax relief








C_202503871EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/3871


21.7.2025






Request for a preliminary ruling from the Conseil d’État (France) lodged on 16 April 2025 – Société Générale SA v Ministre chargé du budget et des comptes publics


(Case C-289/25, Société Générale)

(C/2025/3871)
Language of the case: French

Referring court

Conseil d’État

Parties to the main proceedings


Applicant at first instance and appellant in cassation: Société Générale SA

Defendant at first instance and respondent in cassation: Ministre chargé du budget et des comptes publics

Questions referred







1.








(a)


Is the fact that the State in which a company at the head of an integrated tax group is resident has waived, pursuant to the rules on the territoriality of tax laid down in its national law, the exercise of its power to tax the profits of the non-resident subsidiary of that company situated in another Member State capable of calling into question the objectively comparable nature of the situation of a resident parent company wishing to form a single tax entity with a resident subsidiary and the situation of a resident parent company wishing to form a single tax entity with a non-resident subsidiary in so far as each seeks to benefit from the advantages of the tax integration scheme?










(b)


Is the fact that the Member State in which a company at the head of an integrated tax group is resident has waived, pursuant to a double taxation convention, the exercise of its power to tax the profits of the non-resident subsidiary of that company situated in another Member State capable of calling into question the objective comparability of the situation of a resident parent company wishing to form a single tax entity with a resident subsidiary and the situation of a resident parent company wishing to form a single tax entity with a non-resident subsidiary in so far as each seeks to benefit from the advantages of the tax integration scheme?














2.


If the answer to one or other of the parts of the first question is in the negative, does the impossibility, in the context of a tax integration scheme such as that provided for in Article 223 A et seq. of the Code général des impôts (General Tax Code), of offsetting against the overall profit of that group the final losses of a non-resident subsidiary of a company in the group constitute one of the rules on the consolidation of profits and losses within the single tax entity, compatible, on that basis alone, with the freedom of establishment, or, on the contrary, must such an impossibility be regarded as the refusal of a tax advantage distinct from the rules on the consolidation of profits and losses within the group, constituting, in itself, a disproportionate restriction incompatible with that freedom?






ELI: http://data.europa.eu/eli/C/2025/3871/oj
ISSN 1977-091X (electronic edition)