Judgment of the Court (First Chamber) of 17 May 2017

X v Ministerraad

Request for a preliminary ruling from the Grondwettelijk Hof

Reference for a preliminary ruling — Freedom of establishment — Parent-Subsidiary Directive — Tax legislation — Tax on company profits — Distribution of dividends — Withholding tax — Double taxation — ‘Fairness tax’

Case C-68/15


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
07/07/2017 X
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Judgment
ECLI:EU:C:2017:379
17/05/2017 X
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2017:379
17/05/2017 X
Opinion
ECLI:EU:C:2016:886
17/11/2016 X
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
17/04/2015 X
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.04 Free movement of persons and services
    4.04.02 Freedom of establishment
      4.04.02.00 General
4 Internal policy of the European Union
  4.11 Approximation of laws
    4.11.13 Common corporate tax regime
4 Internal policy of the European Union
  4.11 Approximation of laws
    4.11.13 Common corporate tax regime


Citations of case-law or legislation

References in grounds of judgment

  • TFEU, Article 49 : paragraphs 1, 30, 39
  • TFEU, Article 49 -L1 : paragraph 40
  • TFEU, Article 54 : paragraphs 39, 61
  • Directive 2011/96 -A04 : paragraph 73
  • Directive 2011/96 -A04P1 : paragraphs 5, 71
  • Directive 2011/96 -A04P1LA : paragraphs 69, 77, 82
  • Directive 2011/96 -A04P3 : paragraphs 1, 5, 30, 69, 72, 74, 75, 80, 82
  • Directive 2011/96 -A05 : paragraphs 1, 6, 30, 62, 63, 67, 68
  • Directive 2011/96 -C3 : paragraphs 3, 70
  • Directive 2011/96 -C7 : paragraphs 4, 71
  • Directive 2011/96 -C9 : paragraphs 4, 71
  • Court of Justice - Judgment C -270/83 -N18 : paragraph 35
  • Court of Justice - Judgment C -279/93 -N30 : paragraph 42
  • Court of Justice - Judgment C -141/99 -N20 : paragraph 35
  • Court of Justice - Judgment C -446/04 : paragraph 81
  • Court of Justice - Judgment C -446/04 -N44 : paragraph 71
  • Court of Justice - Judgment C -446/04 -N47 : paragraph 41
  • Court of Justice - Judgment C -513/04 -N19 : paragraph 52
  • Court of Justice - Judgment C -284/06 -N58 : paragraph 66
  • Court of Justice - Judgment C -284/06 -N59 : paragraph 66
  • Court of Justice - Judgment C -284/06 -N60 : paragraph 66
  • Court of Justice - Judgment C -284/06 -N61 : paragraph 66
  • Court of Justice - Judgment C -284/06 -N62 : paragraph 66
  • Court of Justice - Judgment C -284/06 -N86 : paragraph 41
  • Court of Justice - Order C -439/07 -N77 : paragraph 40
  • Court of Justice - Judgment C -338/08 -N26 : paragraph 63
  • Court of Justice - Judgment C -253/09 -N50 : paragraph 42
  • Court of Justice - Judgment C -318/10 -N36 : paragraph 56
  • Court of Justice - Judgment C -318/10 -N37 : paragraph 56
  • Court of Justice - Judgment C -342/10 -N36 : paragraph 51
  • Court of Justice - Judgment C -127/12 -N77 : paragraph 52
  • Court of Justice - Judgment C -127/12 -N78 : paragraph 52
  • Court of Justice - Judgment C -48/13 : paragraph 54
  • Court of Justice - Judgment C -48/13 -N17 : paragraph 39
  • Court of Justice - Judgment C -48/13 -N23 : paragraph 50
  • Court of Justice - Judgment C -10/14 -N48 : paragraph 47
  • Court of Justice - Judgment C -252/14 -N38 : paragraph 60
  • Court of Justice - Judgment C -252/14 -N39 : paragraph 60
  • Court of Justice - Judgment C -252/14 -N48 : paragraph 51
  • Court of Justice - Opinion C -68/15 : paragraph 81

Operative part

  • Interprets : Directive 2011/96 -A04P1LA
  • Interprets : Directive 2011/96 -A04P3
  • Interprets : Directive 2011/96 -A05

Opinion

  • TFEU, Article 49 : points 16, 56
  • TFEU, Article 49 -L1 : point 23
  • TFEU, Article 267 : point 16
  • Directive 2011/96 : points 1, 51
  • Directive 2011/96 -A01P1 : point 6
  • Directive 2011/96 -A04 : points 7, 52, 53
  • Directive 2011/96 -A04P1 : points 50, 54
  • Directive 2011/96 -A04P3 : points 16, 45 - 48, 50, 55, 56
  • Directive 2011/96 -A05 : points 8, 41, 52
  • Directive 2011/96 -A05P1 : points 16, 56
  • Directive 2011/96 -A07P1 : point 42
  • Court of Justice - Judgment C -270/83 -N15 : point 24
  • Court of Justice - Judgment C -270/83 -N18 : point 22
  • Court of Justice - Judgment C -270/83 -N22 : point 23
  • Court of Justice - Judgment C -307/97 -N35 : point 22
  • Court of Justice - Judgment C -307/97 -N44 : point 24
  • Court of Justice - Judgment C -375/98 -N23 : points 37, 41
  • Court of Justice - Opinion C -294/99 : point 41
  • Court of Justice - Judgment C -294/99 : point 41
  • Court of Justice - Judgment C -294/99 -N29 : point 41
  • Court of Justice - Judgment C -58/01 -N47 : points 37, 41
  • Court of Justice - Judgment C -58/01 -N52 : point 39
  • Court of Justice - Judgment C -253/03 : point 24
  • Court of Justice - Judgment C -253/03 -N14 : point 23
  • Court of Justice - Judgment C -253/03 -N15 : point 23
  • Court of Justice - Judgment C -374/04 -N60 : point 42
  • Court of Justice - Judgment C -446/04 : point 54
  • Court of Justice - Judgment C -446/04 -N105 : point 54
  • Court of Justice - Judgment C -446/04 -N108 : points 37, 41
  • Court of Justice - Judgment C -231/05 -N27 : point 42
  • Court of Justice - Judgment C -231/05 -N40 : point 23
  • Court of Justice - Opinion C -284/06 -N55 : point 42
  • Court of Justice - Judgment C -284/06 : point 41
  • Court of Justice - Judgment C -284/06 -N52 : points 37, 41
  • Court of Justice - Judgment C -284/06 -N61 : point 41
  • Court of Justice - Judgment C -27/07 -N24 : point 52
  • Court of Justice - Judgment C -138/07 -N29 : point 52
  • Court of Justice - Order C -439/07 -N77 : point 23
  • Court of Justice - Judgment C -337/08 -N17 : point 22
  • Court of Justice - Judgment C -338/08 -N26 : points 37, 41
  • Court of Justice - Judgment C -18/11 -N12 : point 22
  • Court of Justice - Judgment C -18/11 -N13 : points 23, 24
  • Court of Justice - Judgment C -18/11 -N14 : points 23, 24
  • Court of Justice - Judgment C -18/11 -N15 : point 24
  • Court of Justice - Judgment C -350/11 : point 2


Dates

Date of the lodging of the application initiating proceedings

  • 13/02/2015

Date of the Opinion

  • 17/11/2016

Date of the hearing

Information not available

Date of delivery

17/05/2017


References

Publication in the Official Journal

Judgment: OJ C 239 from 24.07.2017, p.3

Application: OJ C 146 from 04.05.2015, p.16

Name of the parties

X

Notes on Academic Writings

  1. O'Shea, Tom: CJEU Says Belgian Fairness Tax on Dividends Violates EU Law, Tax Notes International 2017 p.361-365 (EN)
  2. Cazet, Safia: Fiscalité des sociétés, Europe 2017 Juillet Comm. nº 263 p.31-32 (FR)
  3. Verleysen, A.: Heeft de fairness tax nog toekomst? Hof van Justitie legt de bal in het kamp van het Grondwettelijk Hof, S.E.W. : Tijdschrift voor Europees en economisch recht 2017 p.527-531 (NL)
  4. Maitrot de la Motte, Alexandre ; Silberman, Lauren: Les clauses anti-abus, le droit primaire et le droit dérivé de l'Union européenne: presque rien sur presque tout, Revue de droit fiscal 2018 n°4 p.56-65 (FR)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Grondwettelijk Hof - Belgium

Subject-matter

  • Freedom of establishment
  • Taxation

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

première chambre (Cour)

Judge-Rapporteur

Fernlund

Advocate General

Kokott

Language(s) of the Case

  • Dutch

Language(s) of the Opinion

  • German