Judgment of the Court (First Chamber) of 15 September 2011.
Ministre du Budget, des Comptes publics et de la Fonction publique v Accor SA.
Reference for a preliminary ruling: Conseil d'État - France.
Free movement of capital - Tax treatment of dividends - National rules conferring a tax credit in respect of dividends distributed by resident subsidiaries of parent companies - Refusal to grant a tax credit in respect of dividends distributed by non-resident subsidiaries - Redistribution of dividends by the parent company to its shareholders - Setting off the tax credit against the advance payment payable by the parent company at the time of redistribution - Refusal to reimburse the advance payment made by the parent company - Unjust enrichment - Evidence required regarding the taxation of non-resident subsidiaries.
Case C-310/09.
Reports of Cases
2011 I-08115
Links to the texts
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Autres Liens |
Opinion
ECLI:EU:C:2010:813 |
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Judgment
ECLI:EU:C:2011:581 |
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