Official Journal of the European Union

C series

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C/2025/2849

(Case C-241/25, Société Générale)

(C/2025/2849)

Language of the case: Swedish

Referring court

Parties to the main proceedings

Appellant: Société Générale SA

Respondent: Skatteverket

Questions referred

Is it compatible with Article 63 of the Treaty on the Functioning of the European Union for a State of taxation at source to require a non-resident company, which is subject to taxation at source on dividends and which claims that it is in a situation that is objectively comparable to that of a resident loss-making company, to show that circumstance by recalculating its taxable profit or loss in accordance with the rules applied by the State of taxation at source to taxation on the revenue of resident companies?

If the non-resident company is subject to consolidated taxation, is it compatible with Article 63 TFEU for a State of taxation at source to require the profit or loss of the tax group as a whole to be taken into account when determining whether the company is in a situation that is objectively comparable to that of a resident loss-making company?

Is the reply to question 2 affected if the State of taxation at source does not have rules on consolidated taxation but by contrast does have rules on intra-group transfers which, in certain circumstances, make profit and loss compensation within the group possible?

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ELI: http://data.europa.eu/eli/C/2025/2849/oj

ISSN 1977-091X (electronic edition)

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