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Document 62021CA0295
Case C-295/21: Judgment of the Court (Eighth Chamber) of 20 October 2022 (request for a preliminary ruling from the Cour d’appel de Bruxelles — Belgium) — Allianz Benelux SA v État belge, SPF Finances (Reference for a preliminary ruling — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Article 4(1) — Exemption in favour of a parent company of the dividends paid by its subsidiary — Carrying over definitively taxed income surpluses to subsequent tax years — Absorption of a company with definitively taxed income surpluses by another company — National legislation limiting the transfer of those surpluses to the absorbing company)
Case C-295/21: Judgment of the Court (Eighth Chamber) of 20 October 2022 (request for a preliminary ruling from the Cour d’appel de Bruxelles — Belgium) — Allianz Benelux SA v État belge, SPF Finances (Reference for a preliminary ruling — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Article 4(1) — Exemption in favour of a parent company of the dividends paid by its subsidiary — Carrying over definitively taxed income surpluses to subsequent tax years — Absorption of a company with definitively taxed income surpluses by another company — National legislation limiting the transfer of those surpluses to the absorbing company)
Case C-295/21: Judgment of the Court (Eighth Chamber) of 20 October 2022 (request for a preliminary ruling from the Cour d’appel de Bruxelles — Belgium) — Allianz Benelux SA v État belge, SPF Finances (Reference for a preliminary ruling — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Article 4(1) — Exemption in favour of a parent company of the dividends paid by its subsidiary — Carrying over definitively taxed income surpluses to subsequent tax years — Absorption of a company with definitively taxed income surpluses by another company — National legislation limiting the transfer of those surpluses to the absorbing company)
OJ C 472, 12.12.2022, p. 13–14
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 20/10/2022
- Date lodged:
- 10/05/2021
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- French
- Type of procedure:
- Reference for a preliminary ruling
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- Case affecting:
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- Related EU case-law document 62021CJ0295
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|
12.12.2022 |
EN |
Official Journal of the European Union |
C 472/13 |
Judgment of the Court (Eighth Chamber) of 20 October 2022 (request for a preliminary ruling from the Cour d’appel de Bruxelles — Belgium) — Allianz Benelux SA v État belge, SPF Finances
(Case C-295/21) (1)
(Reference for a preliminary ruling - Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States - Directive 90/435/EEC - Article 4(1) - Exemption in favour of a parent company of the dividends paid by its subsidiary - Carrying over definitively taxed income surpluses to subsequent tax years - Absorption of a company with definitively taxed income surpluses by another company - National legislation limiting the transfer of those surpluses to the absorbing company)
(2022/C 472/15)
Language of the case: French
Referring court
Cour d’appel de Bruxelles
Parties to the main proceedings
Applicant: Allianz Benelux SA
Defendant: État belge, SPF Finances
Operative part of the judgment
Article 4(1) of 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
must be interpreted as not precluding legislation of a Member State which provides that dividends received by a company are to be included in its basis of assessment before up to 95 % of the total amount is deducted from it and which makes it possible, where appropriate, to carry that deduction forward to subsequent tax years, but which, nonetheless, where that company is absorbed in the context of a merger, limits the transfer of the carry-forward of that deduction to the absorbing company in proportion to the share represented by the net tax assets of the absorbed company in the total of the net tax assets of the absorbing company and the absorbed company.
