CELEX: C2003/275/12
Language: en
Date: 2003-11-15 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 25 September 2003 in Case C-58/01 (Reference for a preliminary ruling from the Special Commissioners of Income Tax): Océ van der Grinten NV v Commissioners of Inland Revenue, (Directive 90/435/EEC — Corporation tax — Parent companies and subsidiaries of different Member States — Concept of withholding tax)

15.11.2003             EN                           Official Journal of the European Union                                               C 275/7
                 JUDGMENT OF THE COURT                                      2.    Article 7(2) of Directive 90/435 is to be interpreted as
                                                                                  allowing taxation such as the 5% charge envisaged by the
                                                                                  double taxation convention at issue in the main proceedings
                                                                                  even though that charge, in so far as it applies to dividends
                         (Fifth Chamber)                                          paid by the subsidiary to its parent company, amounts to a
                                                                                  withholding tax within the meaning of Article 5(1) of the
                                                                                  Directive.
                     of 25 September 2003
                                                                            3.    Examination of the third question has revealed no formal or
                                                                                  procedural defects such as to affect the validity of Article 7(2)
in Case C-58/01 (Reference for a preliminary ruling from                          of the Directive.
the Special Commissioners of Income Tax): Océ van der
   Grinten NV v Commissioners of Inland Revenue (1),
                                                                            (1) OJ C 134 of 5.5.2001.
(Directive 90/435/EEC — Corporation tax — Parent com-
panies and subsidiaries of different Member States —
                  Concept of withholding tax)
                         (2003/C 275/12)
                                                                                             JUDGMENT OF THE COURT
                   (Language of the case: English)
                                                                                                  of 30 September 2003
                                                                            in Case C-76/01 P: Comité des industries du coton et des
In Case C-58/01: Reference to the Court under Article 234 EC                fibres connexes de l’Union européenne (Eurocoton) and
by the Special Commissioners of Income Tax (United                                                       Others (1)
Kingdom) for a preliminary ruling in the proceedings pending
before them between Océ van der Grinten NV and Com-
missioners of Inland Revenue, on the interpretation of                      (Appeal — Dumping — Failure by the Council to adopt a
Article 5(1) of Council Directive 90/435/EEC of 23 July 1990                proposal for a regulation imposing definitive anti-dumping
on the common system of taxation applicable in the case of                  duties — Lack of simple majority necessary for the adoption
parent companies and subsidiaries of different Member States                of the regulation — Expiry of the time-limit for the anti-
(OJ 1990 L 225, p. 6, corrigendum at OJ 1991 L 23, p. 35)                   dumping investigation — Definition of a reviewable act —
and the interpretation and validity of Article 7(2) of that                                     Obligation to state reasons)
directive, the Court (Fifth Chamber), composed of: M. Wathelet
(Rapporteur), President of the Chamber, D.A.O. Edward, A. La
Pergola, P. Jann and A. Rosas, Judges; A. Tizzano, Advocate                                           (2003/C 275/13)
General; L. Hewlett, Principal Administrator, for the Registrar,
has given a judgment on 25 September 2003, in which it has
ruled:                                                                                          (Language of the case: English)
1.   In so far as taxation such as the 5 % charge envisaged by the
     double taxation convention at issue in the main proceedings is
     imposed on the dividends paid by a subsidiary resident in the          In Case C-76/01 P, Comité des industries du coton et des fibres
     United Kingdom to its parent company resident in another               connexes de l’Union européenne (Eurocoton), established in
     Member State, it amounts to a withholding tax on profits               Brussels (Belgium), Ettlin Gesellschaft für Spinnerei und Webe-
     which a subsidiary distributes to its parent company within the        rei AG, established in Ettlingen (Germany), Textil Hof Weberei
     meaning of Article 5(1) of Council Directive 90/435/EEC of             GmbH & Co. KG, established in Hof (Germany), H. Hecking
     23 July 1990 on the common system of taxation applicable in            Söhne GmbH & Co., established in Stadtlohn (Germany),
     the case of parent companies and subsidiaries of different             Spinnweberei Uhingen GmbH, established in Uhingen
     Member States. On the other hand, such taxation does not               (Germany), F. A. Kümpers GmbH & Co., established in Rheine
     amount to a withholding tax prohibited by Article 5(1) of the          (Germany), Tenthorey SA, established in Éloyes (France), Les
     Directive in so far as it is imposed on the tax credit to which        tissages des héritiers de G. Perrin — Groupe Alain Thirion
     that distribution of dividends confers entitlement in the United       (HPG–GAT Tissages), established in Cornimont (France), Étab-
     Kingdom.                                                               lissements des fils de Victor Perrin SARL, established in