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Document 62011CN0344

Case C-344/11: Reference for a preliminary ruling from the Tribunal Administratif de Montreuil (France) lodged on 4 July 2011 — International Values Series of the DFA Investment Trust Company v Ministre du budget, des comptes publics, de la fonction publique et de la réforme de l’Etat

IO C 269, 10.9.2011, p. 35–35 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

10.9.2011   

EN

Official Journal of the European Union

C 269/35

Reference for a preliminary ruling from the Tribunal Administratif de Montreuil (France) lodged on 4 July 2011 — International Values Series of the DFA Investment Trust Company v Ministre du budget, des comptes publics, de la fonction publique et de la réforme de l’Etat

(Case C-344/11)

2011/C 269/70

Language of the case: French

Referring court

Tribunal Administratif de Montreuil

Parties to the main proceedings

Applicant: International Values Series of the DFA Investment Trust Company

Defendant: Ministre du budget, des comptes publics, de la fonction publique et de la réforme de l’Etat

Questions referred

1.

Must the situation of the shareholders be taken into account together with that of undertakings for collective investments in transferable securities (UCITS)?

2.

If so, what are the conditions under which the withholding tax at issue may be regarded as consistent with the principle of free movement of capital?
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