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)

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?

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¹ OJ 1990 L 225, p. 6.