Reports of Cases

2011 I-05669

Subject-matter

Reference for a preliminary ruling - Finanzgericht Köln – Interpretation of Articles 56 and 58(1)(a) and (3) EC and the principles of effectiveness and utility – Distribution of dividends by a company established in one Member State to a taxable person in another Member State – Compatibility with Community law of an income tax scheme in the other Member State which allows a tax credit of 3/7 of the gross dividends, although the corporation tax levied on those dividends cannot in practice be determined for a company established in another Member State, and which makes that tax credit subject to the presentation of a corporation tax declaration drawn up according to its own tax legislation, although it is in practice impossible for the taxable person to produce it for a company established in another Member State

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• EC Treaty (Amsterdam), Article 56 : paragraphs 1, 23, 25 - 53
• EC Treaty (Amsterdam), Article 56 : paragraphs 3, 23, 33
• EC Treaty (Amsterdam), Article 58 : paragraphs 1, 25 - 53
• EC Treaty (Amsterdam), Article 58 -P1 : paragraph 4
• EC Treaty (Amsterdam), Article 58 -P1LA : paragraph 23
• EC Treaty (Amsterdam), Article 58 -P3 : paragraphs 5, 23
• TFEU, Article 63 : paragraph 1
• TFEU, Article 65 : paragraph 1
• TFEU, Article 65 -P3 : paragraph 40
• Directive 77/799 : paragraphs 49, 50, 52
• Directive 77/799 -A02P1 : paragraphs 6, 51
• Court of Justice - Judgment C -250/95 : paragraph 41
• Court of Justice - Judgment C -228/96 : paragraph 56
• Court of Justice - Judgment C -62/00 : paragraph 57
• Court of Justice - Judgment C -255/00 : paragraph 57
• Court of Justice - Judgment C -201/02 : paragraph 55
• Court of Justice - Judgment C -315/02 : paragraphs 29, 30
• Court of Justice - Judgment C -319/02 : paragraphs 27, 29, 30, 39
• Court of Justice - Judgment C -39/04 : paragraphs 41, 44
• Court of Justice - Judgment C -292/04 : paragraphs 25 - 28
• Court of Justice - Judgment C -374/04 : paragraphs 29, 30
• Court of Justice - Judgment C -392/04 : paragraph 55
• Court of Justice - Judgment C -446/04 : paragraphs 33, 39
• Court of Justice - Judgment C -101/05 : paragraph 42
• Court of Justice - Judgment C -194/06 : paragraph 33
• Court of Justice - Judgment C -318/07 : paragraphs 40, 42, 44
• Court of Justice - Judgment C -128/08 : paragraph 33
• Court of Justice - Judgment C -436/08 : paragraphs 45, 48, 50 - 52

Operative part

• Interprets : EC Treaty (Amsterdam), Article 56
• Interprets : EC Treaty (Amsterdam), Article 58

Opinion

• EC Treaty (Amsterdam), Article 56 : points 19, 21, 50 - 100, 131
  
• EC Treaty (Amsterdam), Article 56 -P1 : points 18, 21
  
• EC Treaty (Amsterdam), Article 58 : points 19, 50 - 100, 131
  
• EC Treaty (Amsterdam), Article 58 -P1LA : points 18, 21
  
• EC Treaty (Amsterdam), Article 58 -P3 : points 18, 21
  
• Directive 77/799 : points 5, 37, 90, 92
  
• Directive 77/799 -A02P1 : points 6, 91
  
• Directive 77/799 -A02P2 : point 7
  
• Directive 2006/98 : point 5
  
• Court of Justice - Judgment C -204/90 : point 69
  
• Court of Justice - Judgment C -311/97 : point 51
  
• Court of Justice - Judgment C -62/00 : points 122, 123
  
• Court of Justice - Judgment C -255/00 : points 122, 125
  
• Court of Justice - Judgment C -453/00 : point 118
  
• Court of Justice - Judgment C -482/01 : point 47
  
• Court of Justice - Judgment C -319/02 : points 51, 69, 106
  
• Court of Justice - Opinion C -446/04 : point 62
  
• Court of Justice - Judgment C -150/04 : points 86, 91
  
• Court of Justice - Judgment C -292/04 : points 1, 3, 19, 51, 69, 99
  
• Court of Justice - Judgment C -374/04 : point 62
  
• Court of Justice - Judgment C -386/04 : points 94, 95
  
• Court of Justice - Judgment C -446/04 : points 53, 63, 64
  
• Court of Justice - Judgment C -513/04 : point 88
  
• Court of Justice - Judgment C -101/05 : point 86
  
• Court of Justice - Judgment C -184/05 : point 91
  
• Court of Justice - Judgment C -222/05 : point 76
  
• Court of Justice - Judgment C -298/05 : point 88
  
• Court of Justice - Judgment C -379/05 : point 106
  
• Court of Justice - Judgment C -432/05 : point 76
  
• Court of Justice - Judgment C -451/05 : points 86, 91, 95
  
• Court of Justice - Judgment C -464/05 : point 95
  
• Court of Justice - Order C -201/05 : point 63
  
• Court of Justice - Judgment C -2/06 : points 76, 118
  
• Court of Justice - Judgment C -194/06 : point 88
  
• Court of Justice - Judgment C -293/06 : point 88
  
• Court of Justice - Judgment C -360/06 : points 47, 95
  
• Court of Justice - Judgment C -409/06 : point 47
  
• Court of Justice - Judgment C -445/06 : point 118
  
• Court of Justice - Judgment C -157/07 : point 88
  
• Court of Justice - Judgment C -318/07 : points 86, 91, 95
  
• Court of Justice - Judgment C -418/07 : point 69
  
• Court of Justice - Opinion C -436/08 : points 53, 64
  
• Court of Justice - Judgment C -63/08 : point 118
  
• Court of Justice - Judgment C -115/08 : point 47
  
• Court of Justice - Judgment C -128/08 : point 88
  
• Court of Justice - Judgment C -182/08 : point 51
  
• Court of Justice - Judgment C -487/08 : points 51, 88, 106
  
• Court of Justice - Judgment C -542/08 : point 118
  
• Court of Justice - Judgment C -233/09 : points 51, 69
  
• Court of Justice - Judgment C -246/09 : points 76, 118
  

Dates

Date of the lodging of the application initiating proceedings

• 13/07/2009

Date of the Opinion

• 13/01/2011

Date of the hearing

Information not available

Date of delivery

30/06/2011

References

Publication in the Official Journal

Application: OJ C 267 from 07.11.2009, p.25

Judgment: OJ C 252 from 27.08.2011, p.3

Name of the parties

Meilicke and Others

Notes on Academic Writings

1. Musil, Andreas: Vermeidung der Doppelbesteuerung von Dividenden, Europäische Zeitschrift für Wirtschaftsrecht 2011 p.647-648 (DE)
2. Ribbrock, Martin: Bescheinigung über die tatsächlich gezahlte Körperschaftsteuer auf Dividenden aus dem Ausland, Betriebs-Berater 2011 p.2151-2152 (DE)
3. Mosbrucker, Anne-Laure: Imposition des dividendes. Précisions sur la mise en oeuvre d'un arrêt de la Cour sanctionnant le refus d'accorder un avoir fiscal pour les dividendes d'origine étrangère, Europe 2011 Août-Sept. Comm. nº 8-9 p.28-29 (FR)
4. Lyčka, Martin: Jurisprudence : specialista na komentování judikatury 2011 nº 7-8 p.61-66 (CS)
5. Van Eijsden, Arjo: Highlights & Insights on European Taxation 2011 nº 11 p.26-28 (EN)
6. Martín Jiménez, Adolfo J.: Sentencia del TJUE (Sala Primera) de 30 de junio de 2011, Meilicke II, Asunto C-262/09, Revista española de Derecho Financiero 2011 nº 152 p.1299-1302 (ES)
7. Menti, Fabio: Il principio di effettività del diritto comunitario e i sistemi per prevenire o attenuare la doppia imposizione economica dei dividentdi esteri, Diritto e pratica tributaria 2012 II p.202-217 (IT)
8. De Miguel Canuto, Enrique: Duplicidad en la imposición y presentación de pruebas - En torno al caso Meilicke II del Tribunal de la Unión, Noticias de la Unión Europea 2012 nº 327 p.175-183 (ES)
9. Henze, Thomas: Vermeidung der wirtschaftlichen Doppelbesteuerung von Dividenden - Bedingungen für die Gleichwertigkeit der Anrechnungs- und Freistellungsmethode - Keine Verdrängung der Kapitalverkehrsfreiheit durch die Niederlassungsfreiheit in Drittstaatsfällen, wenn die einschlägige Steuervorschrift keine Beteiligung voraussetzt, die einen sicheren Einfluss vermittelt, Internationale Steuer-Rundschau : ISR 2013 p.18-22 (DE)
10. Meilicke, Wienand: Nach dem BFH-Schlussurteil „Meilicke“: was tun?, Der Betrieb 2015 p.2601-2602 (DE)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Finanzgericht Köln - Germany

Subject-matter

• Free movement of capital
  

Provisions of national law referred to

Einkommensteuergesetz (EStG), Paragraph 36, Abs. 2, Satz 2, Nº 3 und Satz 4, Buchstabe b Körperschaftsteuergesetz (KStG), Paragraphen 30, Abs. 2, Nº 1, und 44 Abgabenordnung (AO), Paragraph 175, Abs. 1, nº 1 Einführungsgesetz zur Abgabenordnung (EGAO), Art. 97, par. 9, Abs. 3

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

Trstenjak

Language(s) of the Case

• German
  

Language(s) of the Opinion

• German