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Case C-575/17: Judgment of the Court (Fifth Chamber) of 22 November 2018 (request for a preliminary ruling from the Conseil d’État — France) — Sofina SA, Rebelco SA, Sidro SA v Ministre de l’Action et des Comptes publics (Reference for a preliminary ruling — Free movement of capital — Withholding tax on the gross amount of nationally sourced dividends paid to non-resident companies — Deferral of taxation of dividends paid to a resident company in the event of a loss-making year — Difference in treatment — Justification — Comparability — Balanced distribution of the powers of taxation between the Member States — Effective collection of tax — Proportionality — Discrimination)
ECLI:EU:UNKNOWN:62017CA0575
62017CA0575
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21.1.2019
Official Journal of the European Union
C 25/10
(Case C-575/17) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - Free movement of capital - Withholding tax on the gross amount of nationally sourced dividends paid to non-resident companies - Deferral of taxation of dividends paid to a resident company in the event of a loss-making year - Difference in treatment - Justification - Comparability - Balanced distribution of the powers of taxation between the Member States - Effective collection of tax - Proportionality - Discrimination))
(2019/C 25/11)
Language of the case: French
Referring court
Parties to the main proceedings
Applicants: Sofina SA, Rebelco SA, Sidro SA
Defendant: Ministre de l’Action et des Comptes publics
Operative part of the judgment
Articles 63 and 65 TFEU must be interpreted as precluding the legislation of a Member State, such as that at issue in the main proceedings, pursuant to which the dividends paid by a resident company are subject to a withholding tax when they are received by a non-resident company, whereas, when such dividends are received by a resident company, under the general corporation tax rules they are subject to taxation at the end of the financial year in which they were received only if the latter company was profitable in that financial year, and such taxation may, where applicable, never be levied if that company ceases trading without becoming profitable after receiving those dividends.
(<span class="note">1</span>) OJ C 437, 18.12.2017.