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CELEX 62017CJ0575

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.

decidedEuropean Union· Court of Justice of the European Union· EN

Introduced

22 November 2018

Last action

22 November 2018 · Decided

Status

decided

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Subjects

Taxation

Source updated

22 November 2018

Taxation

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Official record CELEX 62017CJ0575 from European Union at Court of Justice of the European Union. Dated 22 November 2018. Status: decided.

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  1. 22 November 2018

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23 official files

Sentencia del Tribunal de Justicia (Sala Quinta) de 22 de noviembre de 2018.#Sofina SA y otros contra Ministre de l'Action et des Comptes publics.#Petición de decisión prejudicial planteada por el Conseil d'État (Francia).#Procedimiento prejudicial — Libre circulación de capitales — Retención en origen sobre el importe bruto de los dividendos de origen nacional abonados a sociedades no residentes — Aplazamiento del gravamen de los dividendos distribuidos a una sociedad residente en caso de ejercicio deficitario — Diferencia de trato — Justificación — Carácter comparable — Reparto equilibrado de la potestad tributaria entre los Estados miembros — Eficacia de la recaudación de los impuestos — Proporcionalidad — Discriminación.#Asunto C-575/17.

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  • Sentencia del Tribunal de Justicia (Sala Quinta) de 22 de noviembre de 2018.#Sofina SA y otros contra Ministre de l'Action et des Comptes publics.#Petición de decisión prejudicial planteada por el Conseil d'État (Francia).#Procedimiento prejudicial — Libre circulación de capitales — Retención en origen sobre el importe bruto de los dividendos de origen nacional abonados a sociedades no residentes — Aplazamiento del gravamen de los dividendos distribuidos a una sociedad residente en caso de ejercicio deficitario — Diferencia de trato — Justificación — Carácter comparable — Reparto equilibrado de la potestad tributaria entre los Estados miembros — Eficacia de la recaudación de los impuestos — Proporcionalidad — Discriminación.#Asunto C-575/17.

    judgment · ES · 22 November 2018

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  • Arrest van het Hof (Vijfde kamer) van 22 november 2018.#Sofina SA e.a. tegen Ministre de l'Action et des Comptes publics.#Verzoek van de Conseil d'État om een prejudiciële beslissing.#Prejudiciële verwijzing – Vrij verkeer van kapitaal – Bronbelasting over het brutobedrag van dividenden van nationale oorsprong die worden uitgekeerd aan niet-ingezeten vennootschappen – Uitstel van de belastingheffing over aan een ingezeten vennootschap uitgekeerde dividenden in geval van een verlieslatend boekjaar – Verschil in behandeling – Rechtvaardiging – Vergelijkbaarheid – Evenwichtige verdeling van de heffingsbevoegdheid tussen de lidstaten – Doeltreffende invordering van de belasting – Evenredigheid – Discriminatie.#Zaak C-575/17.

    judgment · NL · 22 November 2018

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  • Sentenza della Corte (Quinta Sezione) del 22 novembre 2018.#Sofina SA e a. contro Ministre de l'Action et des Comptes publics.#Domanda di pronuncia pregiudiziale proposta dal Conseil d'État (Francia).#Rinvio pregiudiziale – Libera circolazione dei capitali – Ritenuta alla fonte sull’importo lordo dei dividendi di origine nazionale corrisposti a società non residenti – Differimento della tassazione dei dividendi distribuiti ad una società residente in caso di esercizio deficitario – Disparità di trattamento – Giustificazione – Comparabilità – Ripartizione equilibrata della potestà impositiva tra gli Stati membri – Efficacia della riscossione delle imposte – Proporzionalità – Discriminazione.#Causa C-575/17.

    judgment · IT · 22 November 2018

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  • Presuda Suda (peto vijeće) od 22. studenoga 2018.#Sofina SA i dr. protiv Ministre de l'Action et des Comptes publics.#Zahtjev za prethodnu odluku koji je uputio Conseil d'État (Francuska).#Zahtjev za prethodnu odluku – Slobodno kretanje kapitala – Porez po odbitku na bruto iznos dividendi nacionalnog podrijetla koje su isplaćene nerezidentnim društvima – Odgoda oporezivanja dividendi isplaćenih rezidentnom društvu u slučaju da je tijekom poreznog razdoblja nastao gubitak – Različit tretman – Opravdanje – Usporedivost – Uravnotežena raspodjela ovlasti za oporezivanje među državama članicama – Učinkovitost naplate poreza – Proporcionalnost – Diskriminacija.#Predmet C-575/17.

    judgment · HR · 22 November 2018

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  • Urteil des Gerichtshofs (Fünfte Kammer) vom 22. November 2018.#Sofina SA u. a. gegen Ministre de l'Action et des Comptes publics.#Vorabentscheidungsersuchen des Conseil d'État (Frankreich).#Vorlage zur Vorabentscheidung – Freier Kapitalverkehr – Quellensteuer auf den Bruttobetrag der Dividenden nationalen Ursprungs, die an gebietsfremde Gesellschaften ausgeschüttet werden – Stundung der Steuer auf die an eine gebietsansässige Gesellschaft ausgeschütteten Dividenden im Fall eines Verlustjahrs – Ungleichbehandlung – Rechtfertigung – Vergleichbarkeit – Ausgewogene Aufteilung der Besteuerungsbefugnis zwischen den Mitgliedstaaten – Effizienz der Beitreibung der Steuer – Verhältnismäßigkeit – Diskriminierung.#Rechtssache C-575/17.

    judgment · DE · 22 November 2018

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  • Rozsudek Soudního dvora (pátého senátu) ze dne 22. listopadu 2018.#Sofina SA a další v. Ministre de l'Action et des Comptes publics.#Žádost o rozhodnutí o předběžné otázce podaná Conseil d'État.#Řízení o předběžné otázce – Volný pohyb kapitálu – Srážková daň z hrubé částky dividend vnitrostátního původu vyplácených společnostem-nerezidentům – Odklad zdanění dividend v případě ztrátového zdaňovacího období – Rozdílné zacházení – Odůvodnění – Srovnatelnost – Vyvážené rozdělení zdaňovací pravomoci mezi členskými státy – Účinnost vymáhání daní – Proporcionalita – Diskriminace.#Věc C-575/17.

    judgment · CS · 22 November 2018

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  • Domstolens dom (Femte Afdeling) af 22. november 2018.#Sofina SA m.fl. mod Ministre de l'Action et des Comptes publics.#Anmodning om præjudiciel afgørelse indgivet af Conseil d'État.#Præjudiciel forelæggelse – frie kapitalbevægelser – kildeskat af bruttobeløbet af indenlandsk udbytte, der udbetales til ikke-hjemmehørende selskaber – udskydelse af beskatning af udbytte udloddet til hjemmehørende selskab i et underskudsår – forskellig behandling – begrundelse – sammenlignelighed – afbalanceret fordeling af beskatningskompetencen mellem medlemsstaterne – effektiv skatteopkrævning – proportionalitet – forskelsbehandling.#Sag C-575/17.

    judgment · DA · 22 November 2018

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  • Wyrok Trybunału (piąta izba) z dnia 22 listopada 2018 r.#Sofina SA i in. przeciwko Ministre de l’Action et des Comptes publics.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Conseil d’État.#Odesłanie prejudycjalne – Swobodny przepływ kapitału – Podatek pobierany u źródła od kwoty brutto dywidend krajowych wypłaconych spółkom niebędącym rezydentami – Przeniesienie opodatkowania dywidend wypłaconych spółce będącej rezydentem w przypadku roku, w którym wystąpiła strata – Względy uzasadniające – Uzasadnienie – Porównywalność – Zrównoważony podział władztwa podatkowego pomiędzy państwa członkowskie – Skuteczność poboru podatku – Proporcjonalność – Dyskryminacja.#Sprawa C-575/17.

    judgment · PL · 22 November 2018

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  • Решение на Съда (пети състав) от 22 ноември 2018 г.#Sofina SA и др. срещу Ministre de l'Action et des Comptes publics.#Преюдициално запитване, отправено от Conseil d'État (Франция).#Преюдициално запитване — Свободно движение на капитали — Данък, удържан при източника, върху брутния размер на дивиденти с национален произход, изплатени на чуждестранни дружества — Отлагане на данъчното облагане на дивиденти, разпределяни на местно дружество, имащо отрицателен финансов резултат — Различно третиране — Обосновка — Сходство — Балансирано разпределение на данъчните правомощия между държавите членки — Ефективност на събирането на данъка — Пропорционалност — Дискриминация.#Дело C-575/17.

    judgment · BG · 22 November 2018

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  • A Bíróság ítélete (ötödik tanács), 2018. november 22.#Sofina SA és társai kontra Ministre de l'Action et des Comptes publics.#A Conseil d'État (Franciaország) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – A tőke szabad mozgása – A külföldi illetőségű társaságoknak fizetett, belföldről származó osztalék bruttó összegére kivetett forrásadó – A belföldi illetőségű társaságoknak fizetett osztalék adóztatásának veszteséges adóév esetén történő elhalasztása – Eltérő bánásmód – Igazolás – Összehasonlíthatóság – Az adóztatási joghatóság tagállamok közötti kiegyensúlyozott megosztása – Az adó hatékony beszedése – Arányosság – Hátrányos megkülönböztetés.#C-575/17. sz. ügy.

    judgment · HU · 22 November 2018

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  • Domstolens dom (femte avdelningen) av den 22 november 2018.#Sofina SA m.fl. mot Ministre de l'Action et des Comptes publics.#Begäran om förhandsavgörande från Conseil d'État (Frankrike).#Begäran om förhandsavgörande – Fri rörlighet för kapital – Källskatt på bruttobeloppet för utdelning med nationellt ursprung till bolag utan hemvist i landet – Uppskov med skatt på utdelning till ett bolag med hemvist i landet vilket uppvisar ett underskott under räkenskapsåret – Särbehandling – Motivering – Jämförbarhet – En välavvägd fördelning av beskattningsrätten mellan medlemsstaterna – Effektiv skatteuppbörd – Proportionalitetsprincipen – Diskriminering.#Mål C-575/17.

    judgment · SV · 22 November 2018

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  • Sodba Sodišča (peti senat) z dne 22. novembra 2018.#Sofina SA in drugi proti Ministre de l'Action et des Comptes publics.#Predlog za sprejetje predhodne odločbe, ki ga je vložil Conseil d'État (Francija).#Predhodno odločanje – Prosti pretok kapitala – Pri viru odtegnjeni davek od bruto zneska dividend, ki izvirajo iz domače države, izplačanih družbam nerezidentkam – Odlog obdavčitve dividend, izplačanih družbi rezidentki, če ta v davčnem obdobju zabeleži izgubo – Različno obravnavanje – Utemeljitev – Primerljivost – Uravnotežena porazdelitev davčne pristojnosti med državami članicami – Učinkovito pobiranje davkov – Sorazmernost – Diskriminacija.#Zadeva C-575/17.

    judgment · SL · 22 November 2018

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  • Hotărârea Curții (Camera a cincea) din 22 noiembrie 2018.#Sofina SA ș.a. împotriva Ministre de l'Action et des Comptes publics.#Cerere de decizie preliminară formulată de Conseil d'État (Franța).#Trimitere preliminară – Libera circulație a capitalurilor – Reținere la sursă asupra valorii brute a dividendelor de origine națională plătite unor societăți nerezidente – Reportare a impozitării dividendelor distribuite unei societăți rezidente în cazul unui exercițiu financiar deficitar – Diferență de tratament – Justificare – Comparabilitate – Repartizare echilibrată a competenței de impozitare între statele membre – Eficacitatea colectării impozitului – Proporționalitate – Discriminare.#Cauza C-575/17.

    judgment · RO · 22 November 2018

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  • 2018 m. lapkričio 22 d. Teisingumo Teismo (penktoji kolegija) sprendimas.#Sofina SA ir kt. prieš Ministre de l'Action et des Comptes publics.#Conseil d'État (Prancūzija) prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Laisvas kapitalo judėjimas – Bendrovėms nerezidentėms išmokėtų nacionalinės kilmės dividendų bendrosios sumos apmokestinimas prie šaltinio – Bendrovei rezidentei išmokėtų dividendų apmokestinimo atidėjimas, jei finansiniai metai buvo nuostolingi – Skirtingas požiūris – Pateisinimas – Panašumas – Subalansuotas apmokestinimo kompetencijos pasidalijimas tarp valstybių narių – Veiksmingas mokesčio išieškojimas – Proporcingumas – Diskriminacija.#Byla C-575/17.

    judgment · LT · 22 November 2018

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  • Acórdão do Tribunal de Justiça (Quinta Secção) de 22 de novembro de 2018.#Sofina SA e o. contra Ministre de l'Action et des Comptes publics.#Pedido de decisão prejudicial apresentado pelo Conseil d'État (França).#Reenvio prejudicial — Livre circulação de capitais — Retenção na fonte sobre o valor bruto dos dividendos de origem nacional pagos a sociedades não residentes — Diferimento da tributação dos dividendos distribuídos a uma sociedade residente em caso de exercício deficitário — Diferença de tratamento — Justificação — Comparabilidade — Repartição equilibrada do poder de tributação entre os Estados‑Membros — Eficácia da cobrança do imposto — Proporcionalidade — Discriminação.#Processo C-575/17.

    judgment · PT · 22 November 2018

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  • Tiesas spriedums (piektā palāta), 2018. gada 22. novembris.#Sofina SA u.c. pret Ministre de l'Action et des Comptes publics.#Conseil d'État (Francija) lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Kapitāla brīva aprite – Nodokļa ieturējums ienākumu gūšanas vietā no valsts izcelsmes dividenžu, kuras izmaksātas sabiedrībām nerezidentēm, bruto summas – Sabiedrībai rezidentei, ja tās finanšu gads ir noslēgts ar zaudējumiem, izmaksāto dividenžu aplikšanas ar nodokli atlikšana – Atšķirīga attieksme – Attaisnojums – Salīdzināmība – Nodokļu uzlikšanas kompetenču līdzsvarots sadalījums starp dalībvalstīm – Nodokļa iekasēšanas efektivitāte – Samērīgums – Diskriminācija.#Lieta C-575/17.

    judgment · LV · 22 November 2018

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  • Sentenza tal-Qorti tal-Ġustizzja (Il-Ħames Awla) tat-22 ta’ Novembru 2018.#Sofina SA et vs Ministre de l'Action et des Comptes publics.#Talba għal deċiżjoni preliminari, imressqa mill-Conseil d'État (France).#Rinviju għal deċiżjoni preliminari – Moviment liberu tal-kapital – Taxxa f’ras il-għajn fuq l-ammont gross tad-dividendi ta’ oriġini nazzjonali mqassma lil kumpanniji mhux residenti – Posponiment tat-taxxa fuq id-dividendi mqassma lil kumpannija residenti fil-każ ta’ sena finanzjarja b’telf – Differenza fit-trattament – Ġustifikazzjoni – Komparabbiltà – Tqassim ibbilanċjat tas-setgħa ta’ tassazzjoni bejn l-Istati Membri – Effikaċità tal-ġbir tat-taxxa – Proporzjonalità – Diskriminazzjoni.#Kawża C-575/17.

    judgment · MT · 22 November 2018

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  • Rozsudok Súdneho dvora (piata komora) z 22. novembra 2018.#Sofina SA a i. proti Ministre de l'Action et des Comptes publics.#Návrh na začatie prejudiciálneho konania, ktorý podala Conseil d'État (Francúzsko).#Návrh na začatie prejudiciálneho konania – Voľný pohyb kapitálu – Zrážková daň z hrubej sumy dividend vnútroštátneho pôvodu vyplácaných spoločnostiam nerezidentom – Odklad zdanenia dividend vyplácaných spoločnosti rezidentovi v stratovom roku – Rozdielne zaobchádzanie – Odôvodnenie – Porovnateľnosť – Vyvážené rozdelenie daňovej právomoci medzi členskými štátmi – Účinnosť vymáhania dane – Proporcionalita – Diskriminácia.#Vec C-575/17.

    judgment · SK · 22 November 2018

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  • Arrêt de la Cour (cinquième chambre) du 22 novembre 2018.#Sofina SA e.a. contre Ministre de l'Action et des Comptes publics.#Demande de décision préjudicielle, introduite par le Conseil d'État (France).#Renvoi préjudiciel – Libre circulation des capitaux – Retenue à la source sur le montant brut des dividendes d’origine nationale versés à des sociétés non‑résidentes – Report de l’imposition des dividendes distribués à une société résidente en cas d’exercice déficitaire – Différence de traitement – Justification – Comparabilité – Répartition équilibrée du pouvoir d’imposition entre les États membres – Efficacité du recouvrement de l’impôt – Proportionnalité – Discrimination.#Affaire C-575/17.

    judgment · FR · 22 November 2018

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  • Απόφαση του Δικαστηρίου (πέμπτο τμήμα) της 22ας Νοεμβρίου 2018.#Sofina SA κ.λπ. κατά Ministre de l'Action et des Comptes publics.#Αίτηση του Conseil d'État για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Ελεύθερη κυκλοφορία των κεφαλαίων – Παρακράτηση στην πηγή επί του ακαθάριστου ποσού των ημεδαπής προελεύσεως μερισμάτων που καταβάλλονται σε εδρεύουσες στην αλλοδαπή εταιρίες – Αναβολή της φορολογήσεως των μερισμάτων που διανέμονται σε εδρεύουσα στην ημεδαπή εταιρία σε περίπτωση ζημιογόνου χρήσεως – Διαφορετική μεταχείριση – Δικαιολόγηση – Συγκρισιμότητα – Ισόρροπη κατανομή της φορολογικής εξουσίας μεταξύ των κρατών μελών – Αποτελεσματική είσπραξη του φόρου – Αναλογικότητα – Δυσμενής διάκριση.#Υπόθεση C-575/17.

    judgment · EL · 22 November 2018

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  • Euroopa Kohtu otsus (viies koda), 22.11.2018.#Sofina SA jt versus Ministre de l'Action et des Comptes publics.#Eelotsusetaotlus, mille on esitanud Conseil d'État.#Eelotsusetaotlus – Kapitali vaba liikumine – Maksu kinnipidamine liikmesriigist pärineva, mitteresidendist äriühingutele makstud dividendi brutosummalt – Residendist äriühingule makstud dividendi maksustamise edasilükkamine kahjumiga maksustamisaasta korral – Erinev kohtlemine – Põhjendatus – Sarnasus – Maksustamispädevuse tasakaalustatud jaotus liikmesriikide vahel – Maksu tõhus sissenõudmine – Proportsionaalsus – Diskrimineerimine.#Kohtuasi C-575/17.

    judgment · ET · 22 November 2018

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  • Unionin tuomioistuimen tuomio (viides jaosto) 22.11.2018.#Sofina SA ym. vastaan Ministre de l'Action et des Comptes publics.#Conseil d'État'n esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Pääomien vapaa liikkuvuus – Ulkomaisille yhtiöille maksettujen kotimaisten osinkojen bruttomäärästä pidätettävä lähdevero – Kotimaiselle yhtiölle jaettujen osinkojen verotuksen lykkääminen siinä tapauksessa, että tilikausi on tappiollinen – Kohtelun erilaisuus – Oikeuttaminen – Tilanteiden rinnastettavuus – Jäsenvaltioiden välisen verotusvallan tasapainoinen jako – Veronkannon tehokkuus – Oikeasuhteisuus – Syrjintä.#Asia C-575/17.

    judgment · FI · 22 November 2018

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  • 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.

    judgment · EN · 22 November 2018

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