Official Journal of the European Union

C series

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C/2024/4704

5.8.2024

Order of the Court (Sixth Chamber) of 16 May 2024 (request for a preliminary ruling from the Varhoven administrativen sad – Bulgaria) – ‘Entain Services (Bulgaria)’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia pri Tsentralno upravlenie na Natsionalna agentsia za prihodite

(Case C-287/23,

Entain Services (Bulgaria))

(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Questions the answer to which may be clearly deduced from the Court’s existing case-law - Freedom of establishment - Restrictions - Corporation tax - Taxation of dividends - Companies registered in Gibraltar)

(C/2024/4704)

Language of the case: Bulgarian

Referring court

Parties to the main proceedings

Applicant: ‘Entain Services (Bulgaria)’ EOOD

Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia pri Tsentralno upravlenie na Natsionalna agentsia za prihodite

Intervening party: Varhovna administrativna prokuratura

Operative part of the order

Article 49 TFEU must be interpreted as precluding the provisions of national law and the case-law of a Member State which provide for a tax withheld at source on dividends distributed by companies resident in the territory of that Member State to companies established in Gibraltar, whereas dividends distributed to companies resident or established in other Member States are exempted from that tax without those companies needing to satisfy any requirement, where that different tax treatment of companies established in Gibraltar is not justified by an overriding reason relating to the public interest and does not comply with the principle of proportionality.

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ELI: http://data.europa.eu/eli/C/2024/4704/oj

ISSN 1977-091X (electronic edition)

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(*1) Language of the case: Bulgarian.