Request for a preliminary ruling from the Conseil d’État (France) lodged on 23 October 2020 — Schneider Electric SA and Others v Premier ministre, Ministre de l’Economie, des Finances et de la Relance

(Case C-556/20)

(2021/C 9/16)

Language of the case: French

Referring court

Conseil d’État

Parties to the main proceedings

Applicants: Schneider Electric SA, Axa SA, BNP Paribas, ENGIE, Orange SA, L’Air liquide, société anonyme pour l’étude et l’exploitation des procédés Georges Claude

Defendants: Premier ministre, Ministre de l’Economie, des Finances et de la Relance

Question referred

Does Article 4 of Directive 90/435/EC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (1), in view, in particular, of Article 7(2) thereof, preclude a provision such as Article 223 sexies of the General Tax Code, which provides, in order to ensure the correct implementation of a scheme designed to eliminate economic double taxation of dividends, for a levy when a parent company redistributes profits which have been distributed to it by subsidiaries established in another Member State?

(1)  OJ 1990 L 225, p. 6.