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European Union
Sofina SA and Others v Ministre de l'Action et des Comptes publics (C-575/17)
Consideration of the questions referred
The first and second questions, togeth…
The existence of a restriction on the…
33

Sofina SA and Others v Ministre de l'Action et des Comptes publics (C-575/17)

Judgment of 22 Nov 2018law://eu/cjeu/2017/c-575-17/para_33@2026-11-10

33Thirdly, such a deferral of taxation will be a definitive exemption of the dividends paid to a resident company if the latter does not become profitable before it ceases trading.

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

Key facts

Court: Court of Justice · Fifth Chamber
Case: C-575/17 · ECLI:EU:C:2018:943
Decided: 22 Nov 2018
Procedure: Preliminary reference · referred by the Conseil d’État (Council of State, France)
Applicants: Sofina SA; Rebelco SA; Sidro SA
Defendant: Ministre de l’Action et des Comptes publics
Rapporteur: E. Levits
Advocate General: M. Wathelet
Bench: 3 judges
K. Lenaerts, F. Biltgen, E. Levits
Language: French
Official: CURIA · EUR-Lex 62017CJ0575

Topics

Freedom of establishment Free movement of capital

History · 1 version

22 Nov 2018Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions
Cited by 11: 'Viva Telecom Bulgaria' EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia (C-257/20); Credit Suisse Securities (Europe) Ltd v Diputación Foral de Bizkaia (C-601/23)5 provisions; Belgian Association of Tax Lawyers and Others v Premier ministre/ Eerste Minister (C-623/22); ACC Silicones Ltd. v Bundeszentralamt für Steuern (C-572/20); A SCPI v Veronsaajien oikeudenvalvontayksikkö (C-342/20); AllianzGI-Fonds AEVN v Autoridade Tributária e Aduaneira (C-545/19); GN and WX v Prefettura di Massa Carrara – Ufficio Territoriale del Governo di Massa Carrara (C-274/20); Société Générale S.A. v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso (C-565/18); Köln-Aktienfonds Deka v Staatssecretaris van Financiën (C-156/17); College Pension Plan of British Columbia v Finanzamt München Abteilung III (C-641/17); N Luxembourg 1 and Others v Skatteministeriet (C-115/16, C-118/16, C-119/16, C-299/16)
Cites 15: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Belgian State - SPF Finances v Truck Center SA (C-282/07); J.B.G.T. Miljoen and Others v Staatssecretaris van Financiën (C-10/14, C-14/14, C-17/14); X NV v Staatssecretaris van Financiën (C-498/10); Brisal - Auto Estradas do Litoral SA and KBC Finance Ireland v Fazenda Pública (C-18/15); Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes) (C-446/03); Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC; National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam (C-371/10); European Commission v Federal Republic of Germany (C-284/09); Santander Asset Management SGIIC SA, on behalf of FIM Santander Top 25 Euro Fi (C‑338/11) v Directeur des résidents à l'étranger et des services généraux and Santander Asset Management SGIIC SA, on behalf of Cartera Mobiliaria SA SICAV (C‑339/11 to C‑347/11) and Others v Ministre du Budget, des Comptes publics, de la Fonction publique et de la Réforme de l’État (C-338/11, C-339/11, C-340/11, C-341/11, C-342/11, C-343/11, C-344/11, C-345/11, C-346/11, C-347/11); État du Grand Duchy of Luxemburg v Hans Ulrich Lakebrink and Katrin Peters-Lakebrink (C-182/06); Council Directive 2004/106/EC of 16 November 2004 amending Directives 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums and 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products; European Commission v Kingdom of Spain (C-269/09); Council Directive 2008/55/EC of 26 May 2008 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (Codified version); Pensioenfonds Metaal en Techniek v Skatteverket (C-252/14)