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Document 62015CA0448
Case C-448/15: Judgment of the Court (Fifth Chamber) of 8 March 2017 (request for a preliminary ruling from the hof van beroep te Brussel — Belgium) — Belgische Staat v Wereldhave Belgium Comm. VA, Wereldhave International NV, Wereldhave NV (Reference for a preliminary ruling — Parent companies and subsidiaries established in different Member States — Common system of taxation applicable — Corporation tax — Directive 90/435/EEC — Scope — Article 2(c) — Company subject to tax without the possibility of an option or of being exempt — Taxation at a zero rate)
Case C-448/15: Judgment of the Court (Fifth Chamber) of 8 March 2017 (request for a preliminary ruling from the hof van beroep te Brussel — Belgium) — Belgische Staat v Wereldhave Belgium Comm. VA, Wereldhave International NV, Wereldhave NV (Reference for a preliminary ruling — Parent companies and subsidiaries established in different Member States — Common system of taxation applicable — Corporation tax — Directive 90/435/EEC — Scope — Article 2(c) — Company subject to tax without the possibility of an option or of being exempt — Taxation at a zero rate)
Case C-448/15: Judgment of the Court (Fifth Chamber) of 8 March 2017 (request for a preliminary ruling from the hof van beroep te Brussel — Belgium) — Belgische Staat v Wereldhave Belgium Comm. VA, Wereldhave International NV, Wereldhave NV (Reference for a preliminary ruling — Parent companies and subsidiaries established in different Member States — Common system of taxation applicable — Corporation tax — Directive 90/435/EEC — Scope — Article 2(c) — Company subject to tax without the possibility of an option or of being exempt — Taxation at a zero rate)
IO C 144, 8.5.2017, p. 8–8
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 08/03/2017
- Date lodged:
- 19/08/2015
- Author:
- An Chúirt Bhreithiúnais
- Form:
- Faisnéis bhreithiúnach
- Authentic language:
- Ollainnis
- Type of procedure:
- Tarchur le haghaidh réamhrialú, Tarchur le haghaidh réamhrialú - neamh-inghlactha
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- Case affecting:
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- Related EU case-law document 62015CJ0448
- Instruments cited in case law:
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|
8.5.2017 |
EN |
Official Journal of the European Union |
C 144/8 |
Judgment of the Court (Fifth Chamber) of 8 March 2017 (request for a preliminary ruling from the hof van beroep te Brussel — Belgium) — Belgische Staat v Wereldhave Belgium Comm. VA, Wereldhave International NV, Wereldhave NV
(Case C-448/15) (1)
((Reference for a preliminary ruling - Parent companies and subsidiaries established in different Member States - Common system of taxation applicable - Corporation tax - Directive 90/435/EEC - Scope - Article 2(c) - Company subject to tax without the possibility of an option or of being exempt - Taxation at a zero rate))
(2017/C 144/09)
Language of the case: Dutch
Referring court
Hof van beroep te Brussel
Parties to the main proceedings
Applicant: Belgische Staat
Defendants: Wereldhave Belgium Comm. VA, Wereldhave International NV, Wereldhave NV
Operative part of the judgment
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 construed to the effect that Article 5(1) does not preclude legislation of a Member State whereby an advance tax on investment income is levied on dividends paid by a subsidiary established in that Member State to a fiscal investment institution established in another Member State which is subject to corporation tax at a zero rate, provided that all of its profits are paid to its shareholders, since such an institution does not constitute a ‘company of a Member State’ for the purposes of that directive.
