CELEX: 62015CA0448
Language: en
Date: 2017-03-08 00:00:00
Title: Case C-448/15: Judgment of the Court (Fifth Chamber) of 8 March 2017 (request for a preliminary ruling from the hof van beroep te Brussel — Belgium) — Belgische Staat v Wereldhave Belgium Comm. VA, Wereldhave International NV, Wereldhave NV (Reference for a preliminary ruling — Parent companies and subsidiaries established in different Member States — Common system of taxation applicable — Corporation tax — Directive 90/435/EEC — Scope — Article 2(c) — Company subject to tax without the possibility of an option or of being exempt — Taxation at a zero rate)

8.5.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 144/8
            
         Judgment of the Court (Fifth Chamber) of 8 March 2017 (request for a preliminary ruling from the hof van beroep te Brussel — Belgium) — Belgische Staat v Wereldhave Belgium Comm. VA, Wereldhave International NV, Wereldhave NV
   (Case C-448/15) (1)
   
   ((Reference for a preliminary ruling - Parent companies and subsidiaries established in different Member States - Common system of taxation applicable - Corporation tax - Directive 90/435/EEC - Scope - Article 2(c) - Company subject to tax without the possibility of an option or of being exempt - Taxation at a zero rate))
   (2017/C 144/09)
   Language of the case: Dutch
   
      Referring court
   
   Hof van beroep te Brussel
   
      Parties to the main proceedings
   
   
      Applicant: Belgische Staat
   
      Defendants: Wereldhave Belgium Comm. VA, Wereldhave International NV, Wereldhave NV
   
      Operative part of the judgment
   
   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 must be construed to the effect that Article 5(1) does not preclude legislation of a Member State whereby an advance tax on investment income is levied on dividends paid by a subsidiary established in that Member State to a fiscal investment institution established in another Member State which is subject to corporation tax at a zero rate, provided that all of its profits are paid to its shareholders, since such an institution does not constitute a ‘company of a Member State’ for the purposes of that directive.
   
      (1)  OJ C 363, 3.11.2015.