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Valentina R., lawyer
(Case C-408/22)
(2022/C 340/27)
Language of the case: French
Appellant: Ministre de l’Économie, des Finances et de la Relance
Respondent: Bricolage Investissement France SA
Does Article 49 of the Treaty on the Functioning of the European Union preclude legislation of a Member State relating to a tax integration scheme under which a tax-integrated parent company benefits from the neutralisation of the proportion of costs and expenses added back in respect of dividends received by it from resident companies which are parties to the integration and, for the purpose of taking account of the judgment of 2 September 2015, Groupe Steria SCA (C-386/14), in respect of dividends received from subsidiaries established in another Member State which, had they been resident, would objectively have been eligible, if they so elected, for the tax integration scheme but which refuses the benefit of that neutralisation to a resident parent company which, despite the existence of capital links with other resident entities allowing for the constitution of a tax-integrated group, has not opted to belong to such a group, both in respect of the dividends distributed to it by its resident subsidiaries and in respect of those from subsidiaries established in other Member States which meet the eligibility criteria other than residence?