Reports of Cases

2011 I-08115

Subject-matter

Information not available

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• EC Treaty (Amsterdam), Article 43 : paragraphs 1, 14
• EC Treaty (Amsterdam), Article 56 : paragraphs 1, 14
• TFEU, Article 49 : paragraphs 23, 25, 27, 29, 30, 38, 39, 63, 69
• TFEU, Article 54 : paragraph 39
• TFEU, Article 63 : paragraphs 23, 25, 27, 29, 30, 38, 67, 69
• TFEU, Article 65 : paragraph 68
• TEU, Article 4 : paragraph 78
• Directive 77/799 : paragraphs 97, 98
• Court of Justice - Rules of Procedure (1991) -A61 : paragraph 19
• Directive 92/12 : paragraph 97
• Court of Justice - Judgment C -33/76 : paragraph 78
• Court of Justice - Judgment C -45/76 : paragraph 78
• Court of Justice - Judgment C -199/82 : paragraph 71
• Court of Justice - Judgment C -104/86 : paragraph 72
• Court of Justice - Judgment C -213/89 : paragraph 78
• Court of Justice - Judgment C -192/95 : paragraphs 71, 72
• Court of Justice - Judgment C -264/96 : paragraph 40
• Court of Justice - Judgment C -343/96 : paragraph 72
• Court of Justice - Judgment C -307/97 : paragraph 39
• Court of Justice - Judgment C -435/97 : paragraph 37
• Court of Justice - Judgment C -35/98 : paragraph 66
• Court of Justice - Judgment C -190/98 : paragraph 53
• Court of Justice - Judgment C -397/98 : paragraph 71
• Court of Justice - Judgment C -441/98 : paragraph 72
• Court of Justice - Judgment C -510/99 : paragraph 37
• Court of Justice - Judgment C -136/00 : paragraph 82
• Court of Justice - Judgment C -147/01 : paragraphs 71, 73
• Court of Justice - Judgment C -168/01 : paragraph 51
• Court of Justice - Judgment C -422/01 : paragraph 82
• Court of Justice - Judgment C -315/02 : paragraph 44
• Court of Justice - Judgment C -319/02 : paragraphs 44, 66
• Court of Justice - Judgment C -196/04 : paragraphs 39, 40
• Court of Justice - Judgment C -446/04 : paragraphs 16, 32, 43 - 45, 66, 71, 79, 87 - 90
• Court of Justice - Judgment C -471/04 : paragraphs 39, 51, 62
• Court of Justice - Judgment C -184/05 : paragraph 98
• Court of Justice - Judgment C -291/05 : paragraph 37
• Court of Justice - Judgment C -298/05 : paragraph 87
• Court of Justice - Judgment C -313/05 : paragraph 16
• Court of Justice - Judgment C -432/05 : paragraph 78
• Court of Justice - Order C -201/05 : paragraph 88
• Court of Justice - Judgment C -284/06 : paragraph 19
• Court of Justice - Judgment C -309/06 : paragraph 72
• Court of Justice - Judgment C -303/07 : paragraph 63
• Court of Justice - Judgment C -318/07 : paragraphs 82, 98
• Court of Justice - Judgment C -418/07 : paragraph 62
• Court of Justice - Judgment C -436/08 : paragraphs 30 - 32, 87 - 90, 96 - 98
• Court of Justice - Opinion C -310/09 : paragraphs 16 - 18, 50, 95
• Court of Justice - Judgment C -81/09 : paragraph 32
• Court of Justice - Judgment C -262/09 : paragraphs 82, 97 - 99
• Court of Justice - Opinion C -266/09 : paragraph 20
• Court of Justice - Judgment C -266/09 : paragraph 19
• Court of Justice - Judgment C -398/09 : paragraphs 72 - 74

Operative part

• Interprets : TFEU, Article 49
• Interprets : TFEU, Article 63

Opinion

• EC Treaty (Amsterdam), Article 43 : points 1, 12, 22, 30
  
• EC Treaty (Amsterdam), Article 56 : points 1, 12, 22, 35, 38, 45, 52, 67, 122
  
• EC Treaty (Amsterdam), Article 56 -P1 : points 31, 32, 46, 51
  
• EC Treaty (Amsterdam), Article 58 : point 52
  
• Directive 77/799 : points 92, 93, 103
  
• Directive 90/435 : points 12, 20, 21
  
• Directive 90/435 -A04 : points 17, 18
  
• Directive 90/435 -A05 : point 17
  
• Court of Justice - Rules of Procedure (1991) -A104BISL1 : point 15
  
• Directive 2003/123 : point 12
  
• Court of Justice - Judgment C -199/82 : point 58
  
• Court of Justice - Judgment C -192/95 : points 56, 58
  
• Court of Justice - Judgment C -222/97 : point 31
  
• Court of Justice - Judgment C -190/98 : points 37, 42
  
• Court of Justice - Judgment C -251/98 : point 24
  
• Court of Justice - Judgment C -441/98 : point 58
  
• Court of Justice - Judgment C -483/99 : point 31
  
• Court of Justice - Judgment C -436/00 : point 24
  
• Court of Justice - Judgment C -98/01 : point 31
  
• Court of Justice - Judgment C -147/01 : points 54 - 57, 59
  
• Court of Justice - Judgment C -319/02 : points 16, 32, 46, 112, 115
  
• Court of Justice - Judgment C -196/04 : point 24
  
• Court of Justice - Judgment C -282/04 : point 31
  
• Court of Justice - Judgment C -292/04 : points 16, 32, 112
  
• Court of Justice - Judgment C -446/04 : points 16, 29, 35, 46, 48, 54, 73, 75, 76, 90, 113, 116
  
• Court of Justice - Judgment C -513/04 : point 84
  
• Court of Justice - Judgment C -298/05 : point 24
  
• Court of Justice - Judgment C -313/05 : point 16
  
• Court of Justice - Judgment C -309/06 : points 57, 59
  
• Court of Justice - Judgment C -27/07 : point 7
  
• Court of Justice - Judgment C -138/07 : point 17
  
• Court of Justice - Judgment C -318/07 : points 102, 103
  
• Court of Justice - Judgment C -566/07 : point 57
  
• Court of Justice - Judgment C -128/08 : point 84
  
• Court of Justice - Judgment C -182/08 : point 31
  
• Court of Justice - Judgment C -72/09 : point 119
  

Dates

Date of the lodging of the application initiating proceedings

• 04/08/2009

Date of the Opinion

• 22/12/2010

Date of the hearing

Information not available

Date of delivery

15/09/2011

References

Publication in the Official Journal

Application: OJ C 233 from 26.09.2009, p.11

Judgment: OJ C 319 from 29.10.2011, p.2

Name of the parties

Accor

Notes on Academic Writings

1. Rigaux, Anne: Régime de la procédure accélérée, Europe 2009, Décembre, Comm. nº 450, p. 19-20 (FR)
2. Gutmann, Daniel: France: The Rimbaud and Accor Cases, ECJ - Recent Developments in Direct Taxation (Ed. Linde - Wien) 2009 p.45-62 (EN)
3. Picod, Fabrice: Imputation d'un avoir fiscal sur le précompte de la société mère et libertés de circulation, La Semaine Juridique - édition générale 2011 nº 40 p.1759 (FR)
4. Pierre, Jean-Luc: Non-conformité au droit de l'UE des dispositifs du précompte et de l'avoir fiscal, Revue de droit fiscal 2012 Comm. 3 p.42-44 (FR)
5. Ginter, Eric: Highlights & Insights on European Taxation 2012 nº 3 p.46-51 (EN)
6. Martín Jiménez, Adolfo J.: Impuestos directos y libertades fundamentales - Sentencia del TJUE (Sala Primera) de 15 de septiembre de 2011, Accor, Asunto C-310/09, Revista española de Derecho Financiero 2012 nº 153 p.326-329 (ES)
7. Hojnik, Janja: Omejitev argumenta neupravičene obogatitve pri vračilu davkov s strani države, Davčno-finančna praksa : davki, finance, zavarovalnistvo 2012 n° 1 p.24-27 (SL)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Conseil d'État - France

Subject-matter

• Freedom of movement for persons
  
• - Freedom of establishment
  
• Free movement of capital
  

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

Première chambre (Cour)

Judge-Rapporteur

Levits

Advocate General

Mengozzi

Language(s) of the Case

• French
  

Language(s) of the Opinion

• French