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European Union
Marle Participations SARL v Ministre de l'Économie et des Finances (C-320/17)
Consideration of the question referred
31

Marle Participations SARL v Ministre de l'Économie et des Finances (C-320/17)

Judgment of 5 Jul 2018law://eu/cjeu/2017/c-320-17/para_31@2026-11-10

31In that regard, it must be noted that the examples of activities constituting involvement of the holding company in the management of its subsidiaries set out in the Court’s case-law are not exhaustive.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Seventh Chamber
Case: C-320/17 · ECLI:EU:C:2018:537
Decided: 5 Jul 2018
Procedure: Preliminary reference · referred by the Conseil d’État (Council of State, France)
Applicant: Marle Participations SARL
Defendant: Ministre de l’Économie et des Finances
Rapporteur: A. Rosas
Advocate General: P. Mengozzi
Bench: 3 judges
A. Rosas, C. Toader, E. Jarašiūnas
Language: French
Official: CURIA · EUR-Lex 62017CJ0320

Topics

Value added tax

History · 1 version

5 Jul 2018Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 8: Sonaecom SGPS SA v Autoridade Tributária e Aduaneira (C-42/19); S.C. Arcomet Towercranes S.R.L. v Direcţia Generală Regională a Finanţelor Publice Bucureşti and Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti (C-726/23); Finanzamt R v W-GmbH (C-98/21)2 provisions; Balgarska natsionalna televizia v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Sofia pri Tsentralno upravlenie na NAP (C-21/20); BE and DT v Administraţia Judeţeană a Finanţelor Publice Suceava and Others (C-182/20); Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge (C-316/18); IO v Inspecteur van de rijksbelastingdienst (C-420/18); Commissioners for Her Majesty's Revenue and Customs v Volkswagen Financial Services (UK) Ltd (C-153/17)
Cites 11: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; SC Paper Consult SRL v Direcţia Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Bistriţa Năsăud (C-101/16); Beteiligungsgesellschaft Larentia + Minerva mbH & Co. KG v Finanzamt Nordenham and Finanzamt Hamburg-Mitte v Marenave Schiffahrts AG (C-108/14, C-109/14); Skatteverket v AB SKF (C-29/08); Portugal Telecom SGPS SA v Fazenda Pública (C-496/11); Mahagében Kft v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága and Péter Dávid v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága (C-80/11, C-142/11); Turn- und Sportunion Waldburg v Finanzlandesdirektion für Oberösterreich (C-246/04); Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais (C-16/00); Floridienne SA and Berginvest SA v Belgian State (C-142/99); Magyar Villamos Művek Zrt. (MVM) v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság (C-28/16); Commission of the European Communities v Republic of Finland (C-246/08)