21.3.2016 |
EN |
Official Journal of the European Union |
C 106/24 |
Request for a preliminary ruling from the Conseil d’État (France) lodged on 6 January 2016 — Holcim France SAS, successor in law to Euro Stockage v Ministre des finances et des comptes publics
(Case C-6/16)
(2016/C 106/26)
Language of the case: French
Referring court
Conseil d’État
Parties to the main proceedings
Appellants: Holcim France SAS, successor in law to Euro Stockage, Enka SA
Respondent: Ministre des finances et des comptes publics
Questions referred
1. |
If the national legislation of a Member State uses in domestic law the option offered by Article 1(2) of Directive 90/435/EEC of 23 July 1990, (1) is there scope for review of the measures or agreements adopted in order to give effect to that option under EU primary law? |
2. |
Must the provisions of Article 1(2) of that Directive, which confer upon Member States broad discretion to determine which provisions are ‘required for the prevention of fraud or abuse’, be interpreted as precluding a Member State from adopting a mechanism aimed at excluding from the benefit of the exemption the dividends distributed to a legal person controlled directly or indirectly by one or more residents of States that are not members of the Union, unless that legal person provides proof that the principal purpose or one of the principal purposes of the chain of interests is not to benefit from the exemption? |
3. |
|
4. |
Must the provisions cited above be interpreted as precluding national legislation from excluding from the exemption from withholding tax the dividends paid by a company in one Member State to a company established in another Member State, if those dividends are received by a legal person controlled directly or indirectly by one or more residents of States that are not members of the European Union, unless that legal person establishes that the principal purpose or one of the principal purposes of that chain of interests is not to benefit from the exemption? |
(1) 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 (OJ 1990 L 225, p. 6).