Judgment of the Court (Fifth Chamber) of 22 November 2018

Sofina SA and Others v Ministre de l'Action et des Comptes publics

Request for a preliminary ruling from the Conseil d'État (France)

Reference for a preliminary ruling — Free movement of capital — Withholding tax on the gross amount of nationally sourced dividends paid to non-resident companies — Deferral of taxation of dividends paid to a resident company in the event of a loss-making year — Difference in treatment — Justification — Comparability — Balanced distribution of the powers of taxation between the Member States — Effective collection of tax — Proportionality — Discrimination

Case C-575/17

Reports of Cases

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