Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 26 September 2025 – Caixa Geral de Depósitos, SA v Autoridade Tributária e Aduaneira

(Case C-633/25, Xasoa  (1) )

(C/2025/6606)

Language of the case: Portuguese

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings

Appellant: Caixa Geral de Depósitos, SA

Respondent: Autoridade Tributária e Aduaneira

Question referred

Must Article 46(1)(c) of the Corporation Tax Code, (2) as worded above, be interpreted in conformity with Article 3 of Directive 90/435/EEC? (3) If so, is it in conformity with that provision of EU law to interpret that article of the Corporation Tax Code as meaning that the scheme for the elimination of the economic double taxation does not apply to dividends from shares that have been held for under a year, despite the fact that the beneficiary of those dividends can be classified as the parent company of the company that distributed those dividends, on the basis that the former company also held, in parallel, for at least one year prior to the distribution of the dividends, shares of an acquisition value of not less than EUR 20 000 000 in the company distributing those dividends?

(1)  The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.

(2)  Código do Imposto sobre o Rendimento das Pessoas Coletivas (Corporation Tax Code), Lei No 2/2014 (Law No 2/2014), Diário da República No 11/2014, Series I, 16 January 2014.

(3)  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 (OJ 1990 L 225, p. 6).