CELEX: 62016CA0504
Language: en
Date: 2017-12-20 00:00:00
Title: Joined Cases C-504/16 and C-613/16: Judgment of the Court (Sixth Chamber) of 20 December 2017 (requests for a preliminary ruling from the Finanzgericht Köln — Germany) — Deister Holding AG, formerly Traxx Investments N.V. (C-504/16), Juhler Holding A/S (C-613/16) v Bundeszentralamt für Steuern (References for a preliminary ruling — Direct taxation — Freedom of establishment — Directive 90/435/EEC — Article 1(2) — Article 5 — Parent company — Holding company — Withholding tax on profits distributed to a non-resident parent holding company — Exemption — Fraud, tax evasion and abuse — Presumption)

26.2.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 72/24
            
         Judgment of the Court (Sixth Chamber) of 20 December 2017 (requests for a preliminary ruling from the Finanzgericht Köln — Germany) — Deister Holding AG, formerly Traxx Investments N.V. (C-504/16), Juhler Holding A/S (C-613/16) v Bundeszentralamt für Steuern
   (Joined Cases C-504/16 and C-613/16) (1)
   
   ((References for a preliminary ruling - Direct taxation - Freedom of establishment - Directive 90/435/EEC - Article 1(2) - Article 5 - Parent company - Holding company - Withholding tax on profits distributed to a non-resident parent holding company - Exemption - Fraud, tax evasion and abuse - Presumption))
   (2018/C 072/31)
   Language of the case: German
   
      Referring court
   
   Finanzgericht Köln
   
      Parties to the main proceedings
   
   
      Applicants: Deister Holding AG, formerly Traxx Investments N.V. (C-504/16), Juhler Holding A/S (C-613/16)
   
      Defendant: Bundeszentralamt für Steuern
   
      Operative part of the judgment
   
   Article 1(2) in conjunction with Article 5(1) of 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 States, as amended by Council Directive 2006/98/EC of 20 November 2006 and Article 49 TFEU must be interpreted as precluding a Member State’s tax legislation, such as that at issue in the main proceedings, which, where persons have holdings in a non-resident parent company who would not be entitled to the refund or exemption from withholding tax if they received the dividends from a resident subsidiary directly, denies, provided one of the conditions set by that legislation is satisfied, relief from tax on income from capital tax on distributions of profits to that parent company.
   
      (1)  OJ C 475, 19.12.2016.