Judgment of the Court (Sixth Chamber) of 7 September 2017

Eqiom SAS, formerly Holcim France SAS and Enka SA v Ministre des Finances et des Comptes publics

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

Reference for a preliminary ruling — Direct taxation — Freedom of establishment — Free movement of capital — Withholding tax — Directive 90/435/EEC — Article 1(2) — Article 5(1) — Exemption — Dividends distributed by a resident subsidiary to a non-resident parent company controlled directly or indirectly by one or more residents of third States — Presumption — Fraud, tax evasion and abuse

Case C-6/16

Reports of Cases

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