CELEX: C1999/204/61
Language: en
Date: 1999-07-17 00:00:00
Title: Case C-186/99: Reference for a preliminary ruling by the Regeringsrätten by order of 16 April 1999 in the case of Riksskatteverket v X

17.7.1999                EN                 Official Journal of the European Communities                                        C 204/31
2. In the alternative, must Articles 6 and 8a of the Treaty and        Reference for a preliminary ruling by the Regeringsrätten
     Directive 96/93 of 29 October 1993 on the right of                by order of 16 April 1999 in the case of Riksskatteverket
     residence for students (2) be interpreted as permitting                                            vX
     exclusion of a student whose right of residence has
     been acknowledged from entitlement to benefits under a                                     (Case C-186/99)
     non-contributory social security benefit system such as the
     minimum means of subsistence, payable by the host                                          (1999/C 204/61)
     country and, if so, is that exclusion general and definitive
     in nature?                                                        Reference has been made to the Court of Justice of the
                                                                       European Communities, by order of 16 April 1999, by the
                                                                       Regeringsrätten (Supreme Administrative Court), which was
                                                                       received at the Court Registry on 20 May 1999, for a
(1) Regulation of the Council of 15 October 1968 on freedom of
                                                                       preliminary ruling in the case of Riksskatteverket v X on the
    movement for workers within the Community, OJ, English Special     following question:
    Edition 1968 (II), p. 475.                                         Under Article 7(8) of Law 1947:576 on State Income Tax, a
 2
( ) OJ 1993 L 317, p. 59.                                              Swedish public limited company is exempt from tax on
                                                                       dividends which it receives on shares in another Swedish
                                                                       public limited company if the shares do not constitute
                                                                       current assets and the total number of votes attached to the
                                                                       undertaking’s shares in the distributing undertaking at the end
                                                                       of the tax year is equal to, or more than, 25% of the
                                                                       number of votes attached to all the shares of the distributing
                                                                       undertaking. An undertaking of a Member State is also exempt
                                                                       from kupongsskatt in respect of dividends received from a
                                                                       Swedish public limited company if the undertaking owns 25 %
Reference for a preliminary ruling by the Regeringsrätten              or more of the share capital of the distributing company and
by order of 16 April 1999 in the case of Riksskatteverket              is a company within the meaning of the parent-subsidiary
                             v X, Y and Z                              directive. Is it compatible with applicable Community law, in
                                                                       particular with Article 52 in conjunction with Articles 6 and
                                                                       58 and Articles 73b and 73d of the EC Treaty to apply a
                           (Case C-185/99)                             system under which a corresponding tax exemption does not
                                                                       apply to dividends accruing to a company which is domiciled
                                                                       in another Member State and which has a permanent establish-
                           (1999/C 204/60)                             ment in Sweden to which the dividends are attributable?
Reference has been made to the Court of Justice of the
European Communities, by order of 16 April 1999, by the
Regeringsrätten (Supreme Administrative Court), which was
received at the Court Registry on 20 May 1999, for a                   Reference for a preliminary ruling by the Supremo
                                                                       Tribunal Administrativo, Second Chamber, by judgment
preliminary ruling in the case of Riksskatteverket v X, Y and Z
                                                                       of that court of 28 April 1999, in the case of Fazenda
on the following question:
                                                                            Pública and Fábrica de Queijo Eru Portuguesa, Lda
                                                                                                (Case C-187/99)
Under Article 7(8) of Law 1947:576 on State Income Tax, a
Swedish public limited company is exempt from tax on                                            (1999/C 204/62)
dividends which it receives on shares in another Swedish
public limited company if the shares do not constitute                 Reference has been made to the Court of Justice of the
current assets and the total number of votes attached to the           European Communities by a judgment of the Second Chamber
undertaking’s shares in the distributing undertaking at the end        of the Supremo Tribunal Administrativo (Supreme Adminis-
of the tax year is equal to, or more than, 25 % of the                 trative Court) of 28 April 1999, which was received at the
number of votes attached to all the shares of the distributing         Court Registry on 20 May 1999, for a preliminary ruling in
undertaking. An undertaking of a Member State is also exempt           the case of Fazenda Pública v Fábrica de Queijo Eru Portuguesa,
from kupongsskatt in respect of dividends received from a              Lda., on the following questions:
Swedish public limited company if the undertaking owns 25 %            1. Is Article 11 of Council Regulation (EEC) No 1999/85 (1)
or more of the share capital of the distributing company and                of 16 July 1985 concerned with the conditions (obli-
is a company within the meaning of the parent-subsidiary                    gations, rules) laid clown in the document granting the
directive. Is it compatible with applicable Community law, in               beneficiary of the arrangements authorisation for the use
particular with Article 52 in conjunction with Articles 6 and               (functioning) thereof?
58 and Articles 73b and 73d of the EC Treaty to apply a
system under which a corresponding tax exemption does not              2. Or, on the contrary, is it concerned with the conditions,
apply to dividends accruing to a company which is domiciled                 requirements or bases for the issue of the inward processing
in another Member State and which has a permanent establish-                authorisation?
ment in Sweden to which the dividends are attributable?                3. Once the rate of yield has been fixed by the customs
                                                                            authority, may the latter unilaterally alter that rate on the
                                                                            ground that the holder of the authorisation, when making
                                                                            use of the arrangements, has in fact obtained a higher rate
                                                                            of yield than that initially envisaged and approved?