CELEX: 62016CA0365
Language: en
Date: 2017-05-17 00:00:00
Title: Case C-365/16: Judgment of the Court (First Chamber) of 17 May 2017 (request for a preliminary ruling from the Conseil d’État — France) — Association française des entreprises v Ministre des Finances et des Comptes publics (Reference for a preliminary ruling — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 2011/96/EU — Prevention of double taxation — Contribution of 3 % in addition to corporation tax)

24.7.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 239/18
            
         Judgment of the Court (First Chamber) of 17 May 2017 (request for a preliminary ruling from the Conseil d’État — France) — Association française des entreprises v Ministre des Finances et des Comptes publics
   (Case C-365/16) (1)
   
   ((Reference for a preliminary ruling - Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States - Directive 2011/96/EU - Prevention of double taxation - Contribution of 3 % in addition to corporation tax))
   (2017/C 239/24)
   Language of the case: French
   
      Referring court
   
   Conseil d’État
   
      Parties to the main proceedings
   
   
      Applicants: Association française des entreprises privées (AFEP), Axa SA, Compagnie générale des établissements Michelin SCA, Danone SA, ENGIE SA, formerly GDF Suez, Eutelsat Communications SA, LVMH Moët Hennessy-Louis Vuitton SE, Orange SA, Sanofi SA, Suez Environnement Company SA, Technip SA, Total SA, Vivendi SA, Eurazeo SA, Safran SA, Scor SE, Unibail-Rodamco SE, Zodiac Aerospace SA
   
      Defendant: Ministre des Finances et des Comptes publics
   
      Operative part of the judgment
   
   Article 4(1)(a) of Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, as amended by Council Directive 2014/86/EU of 8 July 2014, must be interpreted as precluding a tax measure laid down by the Member State of a parent company, such as that at issue in the main proceedings, providing for the levy of a tax when the parent company distributes dividends and the basis of assessment of which tax is the amounts of the dividends distributed, including those coming from that company’s non-resident subsidiaries.
   
      (1)  OJ C 335, 12.9.2016.