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European Union
Brussels Securities SA v État belge (C-389/18)
Consideration of the question referred
46

Brussels Securities SA v État belge (C-389/18)

Judgment of 19 Dec 2019law://eu/cjeu/2018/c-389-18/para_46@2026-11-11

46In those circumstances, contrary to the objective pursued by the first indent of Article 4(1) of Directive 90/435, the receipt of such dividends is not fiscally neutral for the parent company.

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

Key facts

Court: Court of Justice · Seventh Chamber
Case: C-389/18 · ECLI:EU:C:2019:1132
Decided: 19 Dec 2019
Procedure: Preliminary reference · referred by the tribunal de première instance francophone de Bruxelles (Court of First Instance (French-speaking), Brussels, Belgium)
Applicant: Brussels Securities SA
Defendant: État Belge
Rapporteur: T. von Danwitz
Advocate General: H. Saugmandsgaard Øe
Bench: 3 judges
P.G. Xuereb, T. von Danwitz, A. Kumin
Language: French
Official: CURIA · EUR-Lex 62018CJ0389

Topics

Approximation of laws Taxation

History · 1 version

19 Dec 2019Reading

Connections

Interprets 1: Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
Cited by 6: Banca Mediolanum SpA v Agenzia delle Entrate - Direzione Regionale della Lombardia (C-92/24); John Cockerill SA v État belge (C-135/24)2 provisions; Allianz Benelux SA v État belge, SPF Finances (C-295/21)2 provisions; Agenzia delle Entrate v Contship Italia SpA (C-433/21); Schneider Electric SA and Others v Premier ministre and Ministre de l’Economie, des Finances et de la Relance (C-556/20); „GVC Services (Bulgaria)“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia (C-458/18)
Cites 10: Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States; Belgische Staat v Cobelfret NV (C-138/07); X v Ministerraad (C-68/15); Banque Fédérative du Crédit Mutuel v Ministre de l’Économie, des Finances et de l’Industrie (C-27/07); Jean Jacob and Dominique Lennertz v État belge (C-174/18); Belgische Staat v Wereldhave Belgium Comm. VA and Others (C-448/15); Argenta Spaarbank NV v Belgische Staat (C-459/18); Brussels Securities SA v État belge (C-389/18); Galeria Parque Nascente-Exploração de Espaços Comerciais SA v Autoridade Tributária e Aduaneira (C-438/18); Gaz de France - Berliner Investissement SA v Bundeszentralamt für Steuern (C-247/08)