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SVInfo
- Referral date: 13-08-2014
- Show case reference
- Opinion date: 11-06-2015
- Ruling date: 02-09-2015
- AG: Kokott
References in this case
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20.10.2014 |
EN |
Official Journal of the European Union |
C 372/4 |
Request for a preliminary ruling from the Cour administrative d’appel de Versailles (France) lodged on 13 August 2014 — Groupe Steria SCA v Ministry of Finance and Public Accounts
(Case C-386/14)
2014/C 372/07
Language of the case: French
Referring court
Cour administrative d’appel de Versailles
Parties to the main proceedings
Applicant: Groupe Steria SCA
Defendant: Ministry of Finance and Public Accounts
Question referred
Must Article 43 EC (now Article 49 TFEU) on freedom of establishment be interpreted as precluding the rules governing the French tax-integration regime from granting a tax-integrated parent company neutralisation as regards the add-back of the proportion of costs and expenses, fixed at 5 % of the net amount of the dividends received by it from tax-integrated resident companies only, when such a right is refused to it under those rules as regards the dividends distributed to it from its subsidiaries established in another Member State, which had they been resident would have been eligible in practice, if they so elected?