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Case C-556/20: Judgment of the Court (Second Chamber) of 12 May 2022 (request for a preliminary ruling from the Conseil d’État — France) — Schneider Electric SE and Others v Premier ministre, Ministre de l’Economie, des Finances et de la Relance (Reference for a preliminary ruling — Approximation of laws — Directive 90/435/EEC — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Article 4 and Article 7(2) — Prevention of economic double taxation of dividends)
ECLI:EU:UNKNOWN:62020CA0556
62020CA0556
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Official Journal of the European Union
C 257/7
(Case C-556/20)
(Reference for a preliminary ruling - Approximation of laws - Directive 90/435/EEC - Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States - Article 4 and Article 7(2) - Prevention of economic double taxation of dividends)
(2022/C 257/09)
Language of the case: French
Referring court
Parties to the main proceedings
Applicants: Schneider Electric SE, Axa SA, BNP Paribas SA, Engie SA, Orange SA, L’Air Liquide, société anonyme pour l’étude et l’exploitation des procédés Georges Claude
Defendants: Premier ministre, Ministre de l’Economie, des Finances et de la Relance
Operative part of the judgment
Article 4(1) of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States must be interpreted as precluding national legislation — which provides that a parent company is liable for an advance payment of tax in the event of a redistribution to its shareholders of profits paid by its subsidiaries which gives rise to the allocation of a tax credit, where those profits have not been subject to corporation tax at the ordinary rate — where the sums due in respect of that advance payment of tax exceed the 5 % ceiling provided for in Article 4(2) of that directive. Such an advance payment of tax is not covered by Article 7(2) of that directive.
(1) OJ C 9, 11.1.2021