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Document 62024CN0135

    Case C-135/24, John Cockerill: Request for a preliminary ruling from the Tribunal de première instance de Liège (Belgium) lodged on 20 February 2024 - John Cockerill SA v Belgian State

    OJ C, C/2024/3313, 3.6.2024, ELI: http://data.europa.eu/eli/C/2024/3313/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    ELI: http://data.europa.eu/eli/C/2024/3313/oj

    European flag

    Official Journal
    of the European Union

    EN

    C series

    C/2024/3313

    3.6.2024

    Request for a preliminary ruling from the Tribunal de première instance de Liège (Belgium) lodged on 20 February 2024 - John Cockerill SA v Belgian State

    (Case C-135/24, John Cockerill)

    (C/2024/3313)

    Language of the case: French

    Referring court

    Tribunal de première instance de Liège

    Parties to the main proceedings

    Applicant: John Cockerill SA

    Defendant: Belgian State

    Questions referred

    1.

    Does Article 4 of Directive 2011/96/EU (1) have direct effect and, combined with other sources of EU law, must it be interpreted as precluding legislation of a Member State:

    (i)

    which introduces a tax consolidation system (the intra-group transfer) allowing groups of companies to transfer, under certain conditions, some or all of the taxable profits made by some subsidiaries to other subsidiaries that have incurred losses in the tax year (the intra-group transfer), and

    (ii)

    which excludes from that advantage loss-making companies, for the amount of the dividends received, which qualify for exemption under the legislation of the Member State transposing Directive 2011/96/EU?

    2.

    Is that legislation likely to fall within the scope of Article 1(2) of Directive 2011/96/EU, which states that it ‘shall not preclude the application of domestic or agreement-based provisions required for the prevention of fraud or abuse’?

    (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).

    ELI: http://data.europa.eu/eli/C/2024/3313/oj

    ISSN 1977-091X (electronic edition)

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