12.9.2016

Official Journal of the European Union

C 335/39

(Case C-365/16)

(2016/C 335/53)

Language of the case: French

Referring court

Parties to the main proceedings

Applicants: Association française des entreprises privées (AFEP), Axa, Compagnie générale des établissements Michelin, Danone, ENGIE, formerly GDF Suez, Eutelsat Communications, LVMH Moët Hennessy-Louis Vuitton SA, Orange SA, Sanofi SA, Suez Environnement Company, Technip, Total SA, Vivendi, Eurazeo, Safran, Scor SE, Unibail-Rodamco SE, Zodiac Aerospace

Defendant: Ministre des finances et des comptes publics

Questions referred

1.Does Article 4 of Council Directive 2011/96/EU of 30 November 2011, and in particular paragraph 1(a) thereof, preclude a levy such as that provided for in Article 235ter ZCA of the General Tax Code, which is payable on the distribution of profits by parent companies that are liable to corporation tax in France and is assessed on the basis of the sums distributed?

2.In the event that the first question is answered in the negative, is a levy such as that provided for in Article 235ter ZCA of the General Tax Code to be regarded as a ‘withholding tax’ from which, pursuant to Article 5 of the directive, profits distributed by a subsidiary must be exempt?

Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ 2011 L 345, p. 8).

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