Official Journal of the European Union

C 319/3

(Case C-375/12)

2012/C 319/03

Language of the case: French

Referring court

Parties to the main proceedings

Applicant: Margaretha Bouanich

Defendant: Direction départementale des finances publiques de la Drôme

Questions referred

1.Do Articles 43, 56 and 58 of the Treaty establishing the European Community (now Articles 49, 63 and 65 of the Treaty on the Functioning of the European Union) preclude legislation, such as that at issue in the main proceedings, under which, where a resident of a Member State of the European Union who is a shareholder of a company established in another Member State of the European Union receives dividends taxed in the two Member States and the double taxation is regulated by the imputation in the Member State of residence of a tax credit for the same amount as the tax paid in the State of the distributing company, the tax capping mechanism of up to 60 % or 50 % of income received during a year does not take into account, or takes only partially into account, the tax paid in the other State;

2.If that is the case, may such a restriction be justified by the need to maintain the cohesion of the tax system, by a balanced allocation of taxing powers between the Member States, or by any other overriding reason in the public interest?