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Case C-403/19: Judgment of the Court (Second Chamber) of 25 February 2021 (request for a preliminary ruling from the Conseil d’État — France) — Société Générale SA v Ministre de l’Action and des Comptes publics (Reference for a preliminary ruling — Article 63 TFEU — Free movement of capital — Corporation tax — Bilateral conventions for the avoidance of double taxation — Taxation of dividends distributed by a non-resident already subject to a levy in another Member State — Maximum amount of tax credit accorded — Legal double taxation)
ECLI:EU:UNKNOWN:62019CA0403
62019CA0403
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Official Journal of the European Union
C 138/4
(Case C-403/19) (<span class="oj-super oj-note-tag">1</span>)
(Reference for a preliminary ruling - Article 63 TFEU - Free movement of capital - Corporation tax - Bilateral conventions for the avoidance of double taxation - Taxation of dividends distributed by a non-resident already subject to a levy in another Member State - Maximum amount of tax credit accorded - Legal double taxation)
(2021/C 138/04)
Language of the case: French
Referring court
Parties to the main proceedings
Applicant: Société Générale SA
Defendant: Ministre de l’Action and des Comptes publics
Operative part of the judgment
Article 63 TFEU must be interpreted as not precluding the legislation of a Member State which, pursuant to a scheme intended to offset the double taxation of dividends received by a company subject to corporation tax in the Member State in which it is established, which has been subject to a levy by another Member State, grants such a company a tax credit limited to the amount which the first Member State would receive if only those dividends were subject to corporation tax, without offsetting in full the levy paid in that other Member State.
(<span class="oj-super">1</span>) OJ C 270, 12.8.2019.
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