18.12.2017 |
EN |
Official Journal of the European Union |
C 437/19 |
Request for a preliminary ruling from the Conseil d’État (France) lodged on 28 September 2017 — Sofina SA, Rebelco SA, Sidro SA v Ministre de l’Action et des Comptes Publics
(Case C-575/17)
(2017/C 437/23)
Language of the case: French
Referring court
Conseil d’État
Parties to the main proceedings
Applicants: Sofina SA, Rebelco SA, Sidro SA
Defendant: Ministre de l’Action et des Comptes Publics
Questions referred
1. |
Must Articles 56 and 58 of the Treaty establishing the European Community, now Articles 63 and 65 of the Treaty on the Functioning of the European Union, be interpreted as meaning that the cash-flow disadvantage resulting from the application of withholding tax to dividends paid to loss-making non-resident companies, while loss-making resident companies are not taxed on the amount of the dividends they receive until the year when, if at all, they return to a surplus, constitutes in itself a difference in treatment characterising a restriction on the free movement of capital? |
2. |
Must the potential restriction on the free movement of capital referred to in the preceding question, in view of the requirements resulting from Articles 56 and 58 of the Treaty establishing the European Community, now Articles 63 and 65 of the Treaty on the Functioning of the European Union, be regarded as being justified by the need to ensure the effective collection of tax, since non-resident companies are not subject to the supervision of the French tax authorities, or by the need to safeguard the allocation of the power to impose taxes between the Member States? |
3. |
If application of the withholding tax at issue may in principle be allowed with regard to the free movement of capital:
|