Reports of Cases

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

Subject-matter

Information not available

Systematic classification scheme

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
  

Provisions of national law referred to

Code des impôts sur les revenus, article 198, § 1er, 1º Loi du 30/07/2013 portant des dispositions diverses ("Fairness Tax"), articles 43 à 51

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

Fernlund

Advocate General

Kokott

Language(s) of the Case

• Dutch
  

Language(s) of the Opinion

• German