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.


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
14/10/2011 Accor
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Judgment
ECLI:EU:C:2011:581
15/09/2011 Accor
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2011:581
15/09/2011 Accor
Opinion
ECLI:EU:C:2010:813
22/12/2010 Accor
EUR-Lex text EUR-Lex bilingual text
Order
ECLI:EU:C:2009:638
19/10/2009 Accor
Application (OJ)
26/09/2009 Accor
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

2011 I-08115

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
  4.05 Free movement of capital and freedom of payments
1 The legal order of the European Union
  1.05 EU law and national law
    1.05.02 Implementation of EU law within the national legal system
      1.05.02.02 Recovery of undue payment
4 Internal policy of the European Union
  4.05 Free movement of capital and freedom of payments


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 04/08/2009

Date of the Opinion

  • 22/12/2010

Date of the hearing

Information not available

Date of delivery

15/09/2011


References

Publication in the Official Journal

Application: OJ C 233 from 26.09.2009, p.11

Judgment: OJ C 319 from 29.10.2011, p.2

Name of the parties

Accor

Notes on Academic Writings

  1. Rigaux, Anne: Régime de la procédure accélérée, Europe 2009 Décembre Comm. nº 450 p.19-20 (FR)
  2. Gutmann, Daniel: France: The Rimbaud and Accor Cases, ECJ - Recent Developments in Direct Taxation (Ed. Linde - Wien) 2009 p.45-62 (EN)
  3. Picod, Fabrice: Imputation d'un avoir fiscal sur le précompte de la société mère et libertés de circulation, La Semaine Juridique - édition générale 2011 nº 40 p.1759 (FR)
  4. Pierre, Jean-Luc: Non-conformité au droit de l'UE des dispositifs du précompte et de l'avoir fiscal, Revue de droit fiscal 2012 Comm. 3 p.42-44 (FR)
  5. Ginter, Eric: Highlights & Insights on European Taxation 2012 nº 3 p.46-51 (EN)
  6. Martín Jiménez, Adolfo J.: Impuestos directos y libertades fundamentales - Sentencia del TJUE (Sala Primera) de 15 de septiembre de 2011, Accor, Asunto C-310/09, Revista española de Derecho Financiero 2012 nº 153 p.326-329 (ES)
  7. Hojnik, Janja: Omejitev argumenta neupravičene obogatitve pri vračilu davkov s strani države, Davčno-finančna praksa : davki, finance, zavarovalnistvo 2012 n° 1 p.24-27 (SL)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Conseil d'État - France

Subject-matter

  • Freedom of establishment
  • Free movement of capital

Provisions of national law referred to

Information not available

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

Mengozzi

Language(s) of the Case

  • French

Language(s) of the Opinion

  • French