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Case C-403/19: Request for a preliminary ruling from the Conseil d’État (France) lodged on 24 May 2019 — Société Générale SA v Ministre de l’Action et des Comptes publics
ECLI:EU:UNKNOWN:62019CN0403
62019CN0403
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Valentina R., lawyer
12.8.2019
EN
Official Journal of the European Union
C 270/22
(Case C-403/19)
(2019/C 270/25)
Language of the case: French
Referring court
Parties to the main proceedings
Applicant: Société Générale SA
Defendant: Ministre de l’Action et des Comptes publics
Question referred
In the light of Article 56 of the Treaty establishing the European Community, now Article 63 of the Treaty on the Functioning of the European Union, does the fact that the application of the rules set out in paragraph 5 of this decision, in order to compensate for the double taxation of dividends paid to a company liable for corporation tax in the Member State of residence by a company resident in another Member State and subject, by virtue of the exercise by that Member States of the power of taxation, to withholding tax, is liable to create a disadvantage to the detriment of transactions involving the securities of foreign companies carried out by companies liable for corporation tax in the first Member State, mean that that State, where it has been decided to grant a concession in response to the double taxation, goes beyond waiving its right to receive the tax revenue that it would derive from the imposition of corporation tax on the dividends in question?