CELEX: 62016CC0006
Language: en
Date: 2017-01-19
Title: Opinion of Advocate General Kokott delivered on 19 January 2017.#Eqiom SAS, formerly Holcim France SAS and Enka SA v Ministre des Finances et des Comptes publics.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling — Direct taxation — Freedom of establishment — Free movement of capital — Withholding tax — Directive 90/435/EEC — Article 1(2) — Article 5(1) — Exemption — Dividends distributed by a resident subsidiary to a non-resident parent company controlled directly or indirectly by one or more residents of third States — Presumption — Fraud, tax evasion and abuse.#Case C-6/16.

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