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Case C-572/20: Judgment of the Court (Fourth Chamber) of 16 June 2022 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — ACC Silicones Ltd v Bundeszentralamt für Steuern (Reference for a preliminary ruling — Free movement of capital — Dividends from ‘free-float’ shares — Reimbursement of tax on income from capital paid by a non-resident company — Conditions — Free movement of capital — Principle of proportionality)
ECLI:EU:UNKNOWN:62020CA0572
62020CA0572
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Official Journal of the European Union
C 294/7
(Case C-572/20) (1)
(Reference for a preliminary ruling - Free movement of capital - Dividends from ‘free-float’ shares - Reimbursement of tax on income from capital paid by a non-resident company - Conditions - Free movement of capital - Principle of proportionality)
(2022/C 294/09)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: ACC Silicones Ltd
Defendant: Bundeszentralamt für Steuern
Operative part of the judgment
Article 63 TFEU must be interpreted as precluding a provision of a Member State’s tax legislation which makes the reimbursement of tax on income from capital paid on dividends from shareholdings below the thresholds laid down by 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, as amended by Council Directive 2003/123/EC of 22 December 2003, received by a company established in another Member State subject to proof that that tax cannot be set off or its set-off carried forward in favour of that company, or in favour of its direct or indirect shareholders, nor deducted by that company as work-related outgoings or an operating cost, whereas such a condition is not provided for as regards reimbursement of tax on income from capital paid by a resident company receiving the same type of income.
(1) OJ C 53, 15.2.2021.