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Joined Cases C-407/22 and C-408/22, Manitou BF and Others: Judgment of the Court (First Chamber) of 11 May 2023 (requests for a preliminary ruling from the Conseil d’État — France) — Ministre de l’Économie, des Finances et de la Relance v Manitou BF SA (C-407/22), Bricolage Investissement France SA (C-408/22) (References for a preliminary ruling — Taxation — Article 49 TFEU — Freedom of establishment — Corporation tax — Group taxation (French ‘intégration fiscale’) — Tax exemption for dividends paid by subsidiaries belonging to the tax-integrated group — Resident parent company — Capital links with resident and non-resident companies without forming a tax-integrated group — Tax exemption of dividends paid by non-resident subsidiaries — Non-deductible costs and expenses relating to the holding — Lack of neutralisation as regards the add-back of those costs and expenses)
ECLI:EU:UNKNOWN:62022CA0407
62022CA0407
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Valentina R., lawyer
26.6.2023
Official Journal of the European Union
C 223/6
(Joined Cases C-407/22 and C-408/22, (1) Manitou BF and Others)
(References for a preliminary ruling - Taxation - Article 49 TFEU - Freedom of establishment - Corporation tax - Group taxation (French ‘intégration fiscale’) - Tax exemption for dividends paid by subsidiaries belonging to the tax-integrated group - Resident parent company - Capital links with resident and non-resident companies without forming a tax-integrated group - Tax exemption of dividends paid by non-resident subsidiaries - Non-deductible costs and expenses relating to the holding - Lack of neutralisation as regards the add-back of those costs and expenses)
(2023/C 223/07)
Language of the case: French
Referring court
Parties to the main proceedings
Applicant: Ministre de l’Économie, des Finances et de la Relance
Defendants: Manitou BF SA (C-407/22), Bricolage Investissement France SA (C-408/22)
Operative part of the judgment
Article 49 TFEU must be interpreted as precluding legislation of a Member State relating to a tax integration scheme under which
a resident parent company that has opted for tax integration with resident companies 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 its subsidiaries located in other Member States who, had they been resident, would have been eligible in practice, if they so elected,
whereas a resident parent company that has not opted for such tax integration despite the existence of capital links with other resident companies permitting it is refused such neutralisation.
(1) OJ C 340, 5.9.2022.