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Case C-386/14: Judgment of the Court (Second Chamber) of 2 September 2015 (request for a preliminary ruling from the Cour administrative d’appel de Versailles — France) — Groupe Steria SCA v Ministère des Finances et des Comptes publics (Reference for a preliminary ruling — Tax legislation — Freedom of establishment — Directive 90/435/EEC — Article 4(2) — Cross-border distributions of dividends — Corporation tax — Group taxation (French intégration fiscale) — Tax exemption for dividends paid by subsidiaries belonging to the tax-integrated group — Residence qualification — Dividends paid by non-resident subsidiaries — Non-deductible costs and expenses relating to the holding)
ECLI:EU:UNKNOWN:62014CA0386
62014CA0386
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Valentina R., lawyer
26.10.2015
Official Journal of the European Union
C 354/10
(Case C-386/14) (<span class="super">1</span>)
((Reference for a preliminary ruling - Tax legislation - Freedom of establishment - Directive 90/435/EEC - Article 4(2) - Cross-border distributions of dividends - Corporation tax - Group taxation (French intégration fiscale) - Tax exemption for dividends paid by subsidiaries belonging to the tax-integrated group - Residence qualification - Dividends paid by non-resident subsidiaries - Non-deductible costs and expenses relating to the holding))
(2015/C 354/12)
Language of the case: French
Referring court
Parties to the main proceedings
Applicant: Groupe Steria SCA
Defendant: Ministère des Finances et des Comptes publics
Operative part of the judgment
Article 49 TFEU must be interpreted as precluding rules of a Member State that govern a tax integration regime under which a tax-integrated parent company is entitled to neutralisation as regards the add-back of a proportion of costs and expenses, fixed at 5 % of the net amount of the dividends received by it from tax-integrated resident companies, when such neutralisation is refused to it under those rules as regards the dividends distributed to it from subsidiaries located in another Member State, which, had they been resident, would have been eligible in practice, if they so elected.
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Language of the case: French.
(2015/C 354/12)
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