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Document 62016CN0365
Case C-365/16: Request for a preliminary ruling from the Conseil d’Etat (France) lodged on 4 July 2016 — Association française des entreprises privées (AFEP) and Others v Ministre des finances et des comptes publics
Case C-365/16: Request for a preliminary ruling from the Conseil d’Etat (France) lodged on 4 July 2016 — Association française des entreprises privées (AFEP) and Others v Ministre des finances et des comptes publics
Case C-365/16: Request for a preliminary ruling from the Conseil d’Etat (France) lodged on 4 July 2016 — Association française des entreprises privées (AFEP) and Others v Ministre des finances et des comptes publics
OJ C 335, 12.9.2016, p. 39–39
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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12.9.2016 |
EN |
Official Journal of the European Union |
C 335/39 |
Request for a preliminary ruling from the Conseil d’Etat (France) lodged on 4 July 2016 — Association française des entreprises privées (AFEP) and Others v Ministre des finances et des comptes publics
(Case C-365/16)
(2016/C 335/53)
Language of the case: French
Referring court
Conseil d’Etat
Parties to the main proceedings
Applicants: Association française des entreprises privées (AFEP), Axa, Compagnie générale des établissements Michelin, Danone, ENGIE, formerly GDF Suez, Eutelsat Communications, LVMH Moët Hennessy-Louis Vuitton SA, Orange SA, Sanofi SA, Suez Environnement Company, Technip, Total SA, Vivendi, Eurazeo, Safran, Scor SE, Unibail-Rodamco SE, Zodiac Aerospace
Defendant: Ministre des finances et des comptes publics
Questions referred
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1. |
Does Article 4 of Council Directive 2011/96/EU of 30 November 2011, (1) and in particular paragraph 1(a) thereof, preclude a levy such as that provided for in Article 235ter ZCA of the General Tax Code, which is payable on the distribution of profits by parent companies that are liable to corporation tax in France and is assessed on the basis of the sums distributed? |
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2. |
In the event that the first question is answered in the negative, is a levy such as that provided for in Article 235ter ZCA of the General Tax Code to be regarded as a ‘withholding tax’ from which, pursuant to Article 5 of the directive, profits distributed by a subsidiary must be exempt? |
(1) Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ 2011 L 345, p. 8).