CELEX: 62019CA0403
Language: en
Date: 2021-02-25 00:00:00
Title: Case C-403/19: Judgment of the Court (Second Chamber) of 25 February 2021 (request for a preliminary ruling from the Conseil d’État — France) — Société Générale SA v Ministre de l’Action and des Comptes publics (Reference for a preliminary ruling — Article 63 TFEU — Free movement of capital — Corporation tax — Bilateral conventions for the avoidance of double taxation — Taxation of dividends distributed by a non-resident already subject to a levy in another Member State — Maximum amount of tax credit accorded — Legal double taxation)

19.4.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 138/4
            
         
      Judgment of the Court (Second Chamber) of 25 February 2021 (request for a preliminary ruling from the Conseil d’État — France) — Société Générale SA v Ministre de l’Action and des Comptes publics
      (Case C-403/19) (1)
      
      (Reference for a preliminary ruling - Article 63 TFEU - Free movement of capital - Corporation tax - Bilateral conventions for the avoidance of double taxation - Taxation of dividends distributed by a non-resident already subject to a levy in another Member State - Maximum amount of tax credit accorded - Legal double taxation)
      (2021/C 138/04)
      Language of the case: French
      
         Referring court
      
      Conseil d’État
      
         Parties to the main proceedings
      
      
         Applicant: Société Générale SA
      
         Defendant: Ministre de l’Action and des Comptes publics
      
         Operative part of the judgment
      
      Article 63 TFEU must be interpreted as not precluding the legislation of a Member State which, pursuant to a scheme intended to offset the double taxation of dividends received by a company subject to corporation tax in the Member State in which it is established, which has been subject to a levy by another Member State, grants such a company a tax credit limited to the amount which the first Member State would receive if only those dividends were subject to corporation tax, without offsetting in full the levy paid in that other Member State.
      
         (1)  OJ C 270, 12.8.2019.