This document is an excerpt from the EUR-Lex website
Document 62007CA0418
Case C-418/07: Judgment of the Court (Fourth Chamber) of 27 November 2008 (reference for a preliminary ruling from the Conseil d'Etat — France) — Société Papillon v Ministère du budget, des comptes publics et de la function publique (Freedom of establishment — Direct taxation — Corporation tax — Group taxation regime — Resident parent company — Resident sub-subsidiaries held through a non-resident subsidiary)
Case C-418/07: Judgment of the Court (Fourth Chamber) of 27 November 2008 (reference for a preliminary ruling from the Conseil d'Etat — France) — Société Papillon v Ministère du budget, des comptes publics et de la function publique (Freedom of establishment — Direct taxation — Corporation tax — Group taxation regime — Resident parent company — Resident sub-subsidiaries held through a non-resident subsidiary)
Case C-418/07: Judgment of the Court (Fourth Chamber) of 27 November 2008 (reference for a preliminary ruling from the Conseil d'Etat — France) — Société Papillon v Ministère du budget, des comptes publics et de la function publique (Freedom of establishment — Direct taxation — Corporation tax — Group taxation regime — Resident parent company — Resident sub-subsidiaries held through a non-resident subsidiary)
OJ C 19, 24.1.2009, p. 8–8
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
24.1.2009 |
EN |
Official Journal of the European Union |
C 19/8 |
Judgment of the Court (Fourth Chamber) of 27 November 2008 (reference for a preliminary ruling from the Conseil d'Etat — France) — Société Papillon v Ministère du budget, des comptes publics et de la function publique
(Case C-418/07) (1)
(Freedom of establishment - Direct taxation - Corporation tax - Group taxation regime - Resident parent company - Resident sub-subsidiaries held through a non-resident subsidiary)
(2009/C 19/13)
Language of the case: French
Referring court
Conseil d'Etat
Parties to the main proceedings
Applicant: Société Papillon
Defendant: Ministère du budget, des comptes publics et de la function publique
Re:
Reference for a preliminary ruling — Conseil d'Etat (France) — Interpretation of Articles 43 and 48 EC — Restriction on freedom of establishment and possible justification for a tax scheme making a distinction depending on whether the French sub-subsidiary of a parent company (also established in France) is held through a subsidiary established in that Member State or established in another Member State and not subject to French corporation tax — Justification based on the coherence of the tax system
Operative part of the judgment
Article 52 of the Treaty (now, after amendment, Article 43 EC) is to be interpreted as meaning that it precludes legislation of a Member State by virtue of which a group tax regime is made available to a parent company which is resident in that Member State and holds subsidiaries and sub-subsidiaries which are also resident in that State, but is unavailable to such a parent company if its resident sub-subsidiaries are held through a subsidiary which is resident in another Member State.