Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 28 January 2011 — Amorim Energia BV v Ministério das Finanças e da Administração Pública

(Case C-38/11)

2011/C 130/16

Language of the case: Portuguese

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings

Applicant: Amorim Energia BV

Defendant: Ministério das Finanças e da Administração Pública

Question referred

Do Articles 63 TFEU and 65 TFEU (formerly Articles 56 EC and 58 EC) preclude legislation of a Member State, such as Articles 46(1), 96(2) and (3), 14(3) and 89 of the Corporation Tax Code, which, in the context of elimination of economic double taxation of distributed profits, while complying with Council Directive 90/435/EEC (1) of 23 July 1990, does not enable shareholder companies resident in another Member State to secure repayment of the tax deducted at source in the same circumstances as shareholder companies resident in Portugal, requiring for that purpose a longer minimum period of share ownership and a minimum but significant shareholding, delaying or rendering impracticable the elimination of economic double taxation?

(1)  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 L 225, p. 6