Language of document :

Request for a preliminary ruling from the Cour d’appel de Bruxelles (Belgium) lodged on 10 May 2021 – Allianz Benelux SA v État belge, SPF Finances

(Case C-295/21)

Language of the case: French

Referring court

Cour d’appel de Bruxelles

Parties to the main proceedings

Appellant: Allianz Benelux SA

Respondent: État belge, SPF Finances

Question referred

Is Article 4(1) of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, 1 whether or not read in conjunction with the provisions of Directives 78/855/EEC (Third Directive) 2 and 82/891/EEC (Sixth Directive) 3 on company law, to be interpreted as precluding national legislation which provides that the distributed benefits covered by the Directive are included in the basis of assessment of the company receiving the dividends before 95% of their total is deducted from that basis and, as the case may be, carried forward to subsequent tax years but which, in the absence of a specific provision stating, in the case of an operation involving the reorganisation of companies, that the deductions thus carried forward in the hand of the transferring company are transferred in full to the receiving company, has the effect that the profits covered are indirectly taxed at the time of that operation on account of the application of a provision which limits the transfer of those deductions in proportion to the share represented by the net tax assets before the operation involving the absorbed parts of the transferring company in the total, once again before the operation, of the net tax assets of the absorbing company and of the net tax value of the absorbed parts?


1     OJ 1990 L 225, p. 6.

2     Third Council Directive 78/855/EEC of 9 October 1978 based on Article 54(3)(g) of the Treaty concerning mergers of public limited liability companies (OJ 1978 L 295, p. 36).

3     Sixth Council Directive 82/891/EEC of 17 December 1982 based on Article 54(3)(g) of the Treaty, concerning the division of public limited liability companies (OJ 1982 L 378, p. 47).