CELEX: 62017CN0320
Language: en
Date: 2017-05-29 00:00:00
Title: Case C-320/17: Request for a preliminary ruling from the Conseil d’État (France) lodged on 29 May 2017 — Marle Participations SARL v Ministère de l’Économie et des Finances

14.8.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 269/10
            
         Request for a preliminary ruling from the Conseil d’État (France) lodged on 29 May 2017 — Marle Participations SARL v Ministère de l’Économie et des Finances
   (Case C-320/17)
   (2017/C 269/14)
   Language of the case: French
   
      Referring court
   
   Conseil d’État (Council of State, France)
   
      Parties to the main proceedings
   
   
      Applicant: Marle Participations SARL
   
      Defendant: Ministère de l’Économie et des Finances
   
      Question referred
   
   The Court of Justice is asked to rule on the question as to whether — and, if so, under what conditions — the letting of buildings by a holding company to a subsidiary constitutes a direct or indirect involvement in the management of that subsidiary the effect of which being that the acquisition and holding of shares in that subsidiary are considered economic activities within the meaning of the Directive of 28 November 2006 (1) on the common system of value added tax.
   
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).