Opinion of Mr Advocate General Mengozzi delivered on 22 December 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique v Accor SA.#Reference for a preliminary ruling: Conseil d'État - France.#Free movement of capital - Tax treatment of dividends - National rules conferring a tax credit in respect of dividends distributed by resident subsidiaries of parent companies - Refusal to grant a tax credit in respect of dividends distributed by non-resident subsidiaries - Redistribution of dividends by the parent company to its shareholders - Setting off the tax credit against the advance payment payable by the parent company at the time of redistribution - Refusal to reimburse the advance payment made by the parent company - Unjust enrichment - Evidence required regarding the taxation of non-resident subsidiaries.#Case C-310/09.

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Official report CELEX 62009CC0310 from European Union at Court of Justice of the European Union. Dated 22 December 2010. Status: decided.

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22 December 2010
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Mišljenje nezavisnog odvjetnika Mengozzi iznesen22. prosinca 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique protiv Accor SA.#Zahtjev za prethodnu odluku: Conseil d'État - Francuska.#Predmet C-310/09.

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Mišljenje nezavisnog odvjetnika Mengozzi iznesen22. prosinca 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique protiv Accor SA.#Zahtjev za prethodnu odluku: Conseil d'État - Francuska.#Predmet C-310/09.
judgment · HR · 22 December 2010
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Conclusiones del Abogado General Mengozzi presentadas el 22 de diciembre de 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique contra Accor SA.#Petición de decisión prejudicial: Conseil d'État - Francia.#Libre circulación de capitales - Trato fiscal de los dividendos - Normativa nacional que confiere un crédito fiscal por los dividendos pagados por las sociedades filiales a una sociedad matriz - Denegación del crédito fiscal por los dividendos distribuidos por las filiales no residentes - Redistribución de los dividendos por la sociedad matriz entre sus accionistas - Imputación del crédito fiscal a la retención practicada por la sociedad matriz en el momento de la redistribución - Negativa a restituir la cantidad retenida pagada por la sociedad matriz - Enriquecimiento sin causa - Pruebas exigidas en cuanto a la tributación de las filiales no residentes.#Asunto C-310/09.
judgment · ES · 22 December 2010
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Mengozzi főtanácsnok indítványa, az ismertetés napja: 2010. december 22.#Ministre du Budget, des Comptes publics et de la Fonction publique kontra Accor SA.#Előzetes döntéshozatal iránti kérelem: Conseil d'État - Franciaország.#A tőke szabad mozgása - Osztalékok eltérő adójogi kezelése - Az anyavállalat belföldi leányvállalatai által fizetett osztalék vonatkozásában adójóváírást biztosító nemzeti szabályozás - Az adójóváírás megtagadása a külföldi leányvállalatok által fizetett osztalék vonatkozásában - Az osztaléknak az anyavállalat által a saját részvényeseinek való újrafelosztása - Az adójóváírásnak az anyavállalat által az újrafelosztás során a fizetendő forrásadóba való beszámítása - Az anyavállalat által megfizetett forrásadó visszatérítésének megtagadása - Jogalap nélküli gazdagodás - A külföldi leányvállalatok adózásával kapcsolatban megkövetelt bizonyítékok.#C-310/09. sz. ügy.
judgment · HU · 22 December 2010
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Conclusões do advogado-geral Mengozzi apresentadas em 22 de Dezembro de 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique contra Accor SA.#Pedido de decisão prejudicial: Conseil d'État - França.#Livre circulação de capitais - Tratamento fiscal dos dividendos - Regulamentação nacional que confere um crédito fiscal para os dividendos distribuídos pelas filiais residentes de uma sociedade-mãe - Recusa de crédito fiscal para os dividendos distribuídos pelas filiais não residentes - Redistribuição dos dividendos pela sociedade-mãe aos seus accionistas - Imputação do crédito fiscal no imposto por retenção na fonte devido pela sociedade-mãe no momento da redistribuição - Recusa de restituir o imposto por retenção na fonte pago pela sociedade-mãe - Enriquecimento sem causa - Provas exigidas quanto à tributação das filiais não residentes.#Processo C-310/09.
judgment · PT · 22 December 2010
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Προτάσεις του γενικού εισαγγελέα Mengozzi της 22ας Δεκεμβρίου 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique κατά Accor SA.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Conseil d'État - Γαλλία.#Ελεύθερη κυκλοφορία των κεφαλαίων - Φορολογική μεταχείριση των μερισμάτων - Εθνική κανονιστική ρύθμιση που χορηγεί πίστωση φόρου για τα μερίσματα που διανέμουν οι εγκατεστημένες στην ημεδαπή θυγατρικές μιας μητρικής εταιρίας - Άρνηση χορηγήσεως πιστώσεως φόρου για τα μερίσματα που διανέμουν οι εγκατεστημένες στην αλλοδαπή θυγατρικές - Αναδιανομή των μερισμάτων από τη μητρική εταιρία στους μετόχους της - Συμψηφισμός της πιστώσεως φόρου με τον φόρο κινητών αξιών που οφείλει η μητρική εταιρία κατά την αναδιανομή - Άρνηση επιστροφής του φόρου κινητών αξιών που κατέβαλε η μητρική εταιρία - Αδικαιολόγητος πλουτισμός - Απαιτούμενες αποδείξεις ως προς τη φορολόγηση των εγκατεστημένων στην αλλοδαπή θυγατρικών.#Υπόθεση C-310/09.
judgment · EL · 22 December 2010
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Generalinio advokato Mengozzi išvada, pateikta 2010 m. gruodžio 22 d.#Ministre du Budget, des Comptes publics et de la Fonction publique prieš Accor SA.#Prašymas priimti prejudicinį sprendimą: Conseil d'État - Prancūzija.#Laisvas kapitalo judėjimas - Dividendų mokestinis vertinimas - Nacionalinės teisės aktai, kuriais suteikiamas mokesčio kreditas už patronuojančios bendrovės dukterinių bendrovių rezidenčių išmokėtus dividendus - Mokesčio kredito už dukterinių bendrovių nerezidenčių išmokėtus dividendus nesuteikimas - Patronuojančios bendrovės vykdomas dividendų paskirstymas savo akcininkams - Mokesčio kredito atskaitymas iš mokesčio prie šaltinio, kurį patronuojanti bendrovė privalo sumokėti paskirstydama dividendus - Atsisakymas grąžinti patronuojančios bendrovės sumokėtą mokestį prie šaltinio - Nepagrįstas praturtėjimas - Reikalaujami įrodymai dėl dukterinių bendrovių nerezidenčių apmokestinimo.#Byla C-310/09.
judgment · LT · 22 December 2010
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Kohtujuristi ettepanek - Mengozzi - 22. detsember 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique versus Accor SA.#Eelotsusetaotlus: Conseil d'État - Prantsusmaa.#Kapitali vaba liikumine - Dividendide maksustamine - Siseriiklikud õigusnormid, mis võimaldavad ettevõtte tulumaksukrediiti dividendide osas, mille on jaotanud emaettevõtja residentidest tütarettevõtjad - Tulumaksukrediidi andmisest keeldumine selliste dividendide puhul, mille on jaotanud mitteresidentidest tütarettevõtjad - Emaettevõtja poolt dividendide edasijaotamine oma aktsionäridele - Emaettevõtja dividendide edasijaotamisel tasumisele kuuluvalt dividendimaksult tulumaksukrediidi mahaarvamine - Emaettevõtja makstud dividendimaksu tagastamisest keeldumine - Alusetu rikastumine - Mitteresidentidest tütarettevõtjate maksustamise kohta nõutavad tõendid.#Kohtuasi C-310/09.
judgment · ET · 22 December 2010
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Julkisasiamiehen ratkaisuehdotus Mengozzi 22 päivänä joulukuuta 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique vastaan Accor SA.#Ennakkoratkaisupyyntö: Conseil d'État - Ranska.#Pääomien vapaa liikkuvuus - Osinkojen verotus - Kansallinen lainsäädäntö, jossa sovelletaan veronhyvitystä emoyhtiön maassa asuvien tytäryhtiöiden maksamiin osinkoihin - Veronhyvityksen epääminen ulkomailla asuvien tytäryhtiöiden maksamien osinkojen osalta - Emoyhtiön suorittama osinkojen edelleen jakaminen osakkeenomistajilleen - Veronhyvityksen vähentäminen pidätyksestä, joka emoyhtiön on tehtävä osinkojen edelleen jakamisen yhteydessä - Emoyhtiön pidättämän veron palauttamisesta kieltäytyminen - Perusteeton etu - Ulkomailla asuvien tytäryhtiöiden verotuksesta vaadittavat todisteet.#Asia C-310/09.
judgment · FI · 22 December 2010
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Förslag till avgörande av generaladvokat Mengozzi föredraget den 22 december 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique mot Accor SA.#Begäran om förhandsavgörande: Conseil d'État - Frankrike.#Fri rörlighet för kapital - Skattemässig behandling av utdelning - Nationell lagstiftning enligt vilken skattegottgörelse beviljas för utdelning som dotterbolag med hemvist i landet lämnar till ett moderbolag - Nekad skattegottgörelse för utdelning som lämnas av dotterbolag utan hemvist i landet - Vidareutdelning från moderbolaget till dess aktieägare - Avräkning för skattegottgörelse från den förskottsskatt som moderbolaget har att erlägga vid vidareutdelningen - Nekad återbetalning av den förskottsskatt som moderbolaget erlagt - Obehörig vinst - Beviskrav beträffande beskattningen av dotterbolag utan hemvist i landet.#Mål C-310/09.
judgment · SV · 22 December 2010
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Ģenerāladvokāta Mengozzi secinājumi, sniegti 2010. gada 22.decembrī.#Ministre du Budget, des Comptes publics et de la Fonction publique pret Accor SA.#Lūgums sniegt prejudiciālu nolēmumu: Conseil d'État - Francija.#Kapitāla brīva aprite - Nodokļu režīms attiecībā uz dividendēm - Valsts tiesiskais regulējums, ar ko tiek piešķirts nodokļa kredīts par dividendēm, kuras mātes sabiedrībai izmaksājušas meitas sabiedrības, kas ir rezidentes - Atteikums piešķirt nodokļa kredītu par dividendēm, kuras izmaksājušas meitas sabiedrības, kas nav rezidentes - Dividenžu sadalīšana tālāk starp akcionāriem, ko veic mātes sabiedrība - Nodokļa kredīta atskaitīšana no priekšnodokļa, kas mātes sabiedrībai ir jāmaksā, veicot tālāku sadalīšanu - Atteikums atmaksāt mātes sabiedrības samaksāto priekšnodokli - Nepamatota iedzīvošanās - Pierādījumi, ko prasa iesniegt saistībā ar nodokļu uzlikšanu meitas sabiedrībām, kuras nav rezidentes.#Lieta C-310/09.
judgment · LV · 22 December 2010
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Opinia rzecznika generalnego Mengozzi przedstawione w dniu 22 grudnia 2010 r.#Ministre du Budget, des Comptes publics et de la Fonction publique przeciwko Accor SA.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Conseil d'État - Francja.#Swobodny przepływ kapitału - Traktowanie dywidend pod względem podatkowym - Uregulowanie krajowe przyznające zaliczenie na poczet podatku w przypadku dywidend wypłacanych przez spółki zależne będące rezydentami spółce dominującej - Odmowa zaliczenia na poczet podatku w przypadku dywidend wypłacanych przez spółki zależne niebędące rezydentami - Wypłata dywidend przez spółkę dominującą jej akcjonariuszom - Zaliczenie zaliczki na poczet podatku na podatek należny od spółki dominującej w trakcie wypłaty - Odmowa zwrotu zaliczki na poczet podatku zapłaconej przez spółkę dominującą - Bezpodstawne wzbogacenie - Dowody wymagane przy opodatkowywaniu spółek zależnych niebędących rezydentami.#Sprawa C-310/09.
judgment · PL · 22 December 2010
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Заключение на генералния адвокат Mengozzi представено на22 декември 2010 г.#Ministre du Budget, des Comptes publics et de la Fonction publique срещу Accor SA.#Искане за преюдициално заключение: Conseil d'État - Франция.#Свободно движение на капитали - Данъчно третиране на дивидентите - Национална правна уредба, предоставяща данъчен кредит за дивидентите, разпределени от местните дъщерни дружества на дружеството майка - Отказ на данъчен кредит за дивидентите, разпределени от чуждестранните дъщерни дружества - Преразпределение на дивидентите от дружеството майка на неговите акционери - Приспадане на данъчния кредит от удръжката, дължима от дружеството майка при преразпределението - Отказ да се възстанови внесената от дружеството майка удръжка - Неоснователно обогатяване - Доказателства, изисквани във връзка с облагането на чуждестранните дъщерни дружества.#Дело C-310/09.
judgment · BG · 22 December 2010
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Konklużjonijiet ta' l-Avukat Ġenerali - Mengozzi - 22 ta' Diċembru 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique vs Accor SA.#Talba għal deċiżjoni preliminari: Conseil d'État - Franza.#Moviment liberu tal-kapital - Trattament fiskali tad-dividendi - Leġiżlazzjoni nazzjonali li tagħti kreditu ta’ taxxa għad-dividendi mqassma mill-kumpanniji sussidjarji stabbiliti fl-Istat ta’ residenza tal-kumpannija parent - Rifjut ta’ kreditu ta’ taxxa għad-dividendi mqassma mill-kumpanniji sussidjarji mhux residenti - Tqassim mill-ġdid ta’ dividendi mill-kumpannija parent lill-azzjonisti tagħha - Imputabbiltà tal-kreditu ta’ taxxa fuq it-taxxa f’ras il-għajn dovuta mill-kumpannija parent meta jkun qed isir it-tqassim mill-ġdid - Rifjut li titħallas lura t-taxxa f’ras il-għajn imħallsa mill-kumpannija parent - Arrikkiment indebitu - Provi mitluba fir-rigward tat-taxxi fuq il-kumpanniji sussidjarji mhux residenti.#Kawża C-310/09.
judgment · MT · 22 December 2010
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Conclusioni dell'avvocato generale Mengozzi del 22 dicembre 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique contro Accor SA.#Domanda di pronuncia pregiudiziale: Conseil d'État - Francia.#Libera circolazione dei capitali - Trattamento fiscale dei dividendi - Normativa nazionale che conferisce un credito d’imposta per i dividendi distribuiti dalle controllate residenti di una società controllante - Diniego del credito d’imposta per i dividendi distribuiti dalle controllate non residenti - Ridistribuzione dei dividendi da parte della società controllante ai propri azionisti - Imputazione del credito d’imposta sull’anticipo d’imposta dovuto dalla società controllante all’atto della ridistribuzione - Rifiuto di rimborsare l’anticipo versato dalla società controllante - Arricchimento senza causa - Prove richieste riguardo all’imposizione delle controllate non residenti.#Causa C-310/09.
judgment · IT · 22 December 2010
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Conclusie van advocaat-generaal Mengozzi van 22 december 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique tegen Accor SA.#Verzoek om een prejudiciële beslissing: Conseil d'État - Frankrijk.#Vrij verkeer van kapitaal - Fiscale behandeling van dividend - Nationale regeling die belastingkrediet toekent voor dividend dat door ingezeten dochterondernemingen van moedermaatschappij is uitgekeerd - Weigering van belastingkrediet voor door niet-ingezeten dochterondernemingen uitgekeerd dividend - Dooruitdeling van dividend door moedermaatschappij aan haar aandeelhouders - Verrekening van belastingkrediet met door moedermaatschappij bij dooruitdeling verschuldigde voorheffing - Weigering van teruggaaf van door moedermaatschappij betaalde voorheffing - Ongerechtvaardigde verrijking - Met betrekking tot belasting van niet-ingezeten dochterondernemingen verlangd bewijs.#Zaak C-310/09.
judgment · NL · 22 December 2010
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Forslag til afgørelse fra generaladvokat Mengozzi fremsat den 22. december 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique mod Accor SA.#Anmodning om præjudiciel afgørelse: Conseil d'État - Frankrig.#Frie kapitalbevægelser - skattemæssig behandling af udbytte - national lovgivning, som tildeler skattegodtgørelse for udbytte, som udloddes af et moderselskabs hjemmehørende datterselskaber - afslag på ansøgning om skattegodtgørelse for udbytte, som udloddes af ikke-hjemmehørende datterselskaber - moderselskabets videreudlodning af udbytte til sine aktionærer - modregning af skattegodtgørelse i forskudsskat, som skal betales af moderselskabet i forbindelse med videreudlodningen - afslag på ansøgning om tilbagebetaling af forskudsskat betalt af moderselskabet - uberettiget berigelse - krav om dokumentation for beskatning af ikke-hjemmehørende datterselskaber.#Sag C-310/09.
judgment · DA · 22 December 2010
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Conclusions de l'avocat général Mengozzi présentées le 22 décembre 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique contre Accor SA.#Demande de décision préjudicielle: Conseil d'État - France.#Libre circulation des capitaux - Traitement fiscal des dividendes - Réglementation nationale conférant un avoir fiscal pour les dividendes distribués par les filiales résidentes d’une société mère - Refus de l’avoir fiscal pour les dividendes distribués par les filiales non-résidentes - Redistribution des dividendes par la société mère à ses actionnaires - Imputation de l’avoir fiscal sur le précompte dû par la société mère lors de la redistribution - Refus de restituer le précompte acquitté par la société mère - Enrichissement sans cause - Preuves exigées quant à l’imposition des filiales non-résidentes.#Affaire C-310/09.
judgment · FR · 22 December 2010
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Stanovisko generálního advokáta - Mengozzi - 22 prosince 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique proti Accor SA.#Žádost o rozhodnutí o předběžné otázce: Conseil d'État - Francie.#Volný pohyb kapitálu - Daňové zacházení s dividendami - Vnitrostátní právní předpisy, kterými se přiznává sleva na dani ve vztahu k dividendám vyplaceným dceřinými společnostmi, které jsou rezidenty mateřské společnosti - Odmítnutí slevy na dani ve vztahu k dividendám vyplaceným dceřinými společnostmi nerezidenty - Následné vyplácení dividend mateřskou společností svým akcionářům - Započtení slevy na dani na srážkovou daň z příjmů z kapitálového majetku, kterou musí mateřská společnost odvést při následném vyplácení dividend - Odmítnutí vrátit srážkovou daň odvedenou mateřskou společností - Bezdůvodné obohacení - Požadované důkazy týkající se zdanění dceřiných společností nerezidentů.#Věc C-310/09.
judgment · CS · 22 December 2010
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Schlussanträge des Generalanwalts Mengozzi vom 22. Dezember 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique gegen Accor SA.#Ersuchen um Vorabentscheidung: Conseil d'État - Frankreich.#Freier Kapitalverkehr - Steuerliche Behandlung von Dividenden - Nationale Regelung, nach der für Dividenden, die von gebietsansässigen Tochtergesellschaften einer Muttergesellschaft ausgeschüttet werden, eine Steuergutschrift erteilt wird - Verweigerung der Steuergutschrift für von gebietsfremden Tochtergesellschaften ausgeschüttete Dividenden - Weiterverteilung der Dividenden durch die Muttergesellschaft an deren Anteilseigner - Anrechnung der Steuergutschrift auf den von der Muttergesellschaft bei der Weiterverteilung geschuldeten Steuervorabzug - Verweigerung der Erstattung des von der Muttergesellschaft entrichteten Steuervorabzugs - Ungerechtfertigte Bereicherung - Für die Besteuerung der gebietsfremden Tochtergesellschaften verlangte Nachweise.#Rechtssache C-310/09.
judgment · DE · 22 December 2010
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Návrhy generálneho advokáta - Mengozzi - 22. decembra 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique proti Accor SA.#Návrh na začatie prejudiciálneho konania: Conseil d'État - Francúzsko.#Voľný pohyb kapitálu - Daňové zaobchádzanie s dividendami - Vnútroštátna práva úprava priznávajúca zápočet dane pri dividendách vyplácaných dcérskymi spoločnosťami rezidentmi, v ktorých má podiel materská spoločnosť - Nepriznanie zápočtu dane pri dividendách vyplácaných dcérskymi spoločnosťami nerezidentmi - Prerozdeľovanie dividend materskou spoločnosťou svojim akcionárom - Uplatnenie zápočtu dane na zrážkovú daň, ktorú je materská spoločnosť povinná zaplatiť pri prerozdeľovaní - Odmietnutie vrátiť zrážkovú daň zaplatenú materskou spoločnosťou - Bezdôvodné obohatenie - Dôkazy požadované v súvislosti so zdaňovaním dcérskych spoločností nerezidentov.#Vec C-310/09.
judgment · SK · 22 December 2010
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Sklepni predlogi generalnega pravobranilca - Mengozzi - 22. decembra 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique proti Accor SA.#Predlog za sprejetje predhodne odločbe: Conseil d'État - Francija.#Prosti pretok kapitala - Davčno obravnavanje dividend - Nacionalna ureditev, ki določa davčni odbitek za dividende, ki so jih izplačale družbe rezidentke, ki so hčerinske družbe ene matične družbe - Zavrnitev pravice do davčnega odbitka za dividende, ki jih izplačajo odvisne družbe nerezidentke - Nadaljnja razdelitev dividend s strani matične družbe svojim delničarjem - Odbitje davčnega odbitka od predplačila davka, ki ga mora pri nadaljnji razdelitvi plačati matična družba - Zavrnitev vračila predplačila davka, ki ga je plačala matična družba - Neupravičena obogatitev - Dokazi, ki se zahtevajo v zvezi z obdavčitvijo nerezidenčnih odvisnih družb.#Zadeva C-310/09.
judgment · SL · 22 December 2010
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Concluziile avocatului general Mengozzi prezentate la data de 22 decembrie 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique împotriva Accor SA.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Conseil d'État - Franța.#Libera circulație a capitalurilor - Tratamentul fiscal al dividendelor - Reglementare națională care acordă un credit fiscal pentru dividendele distribuite de filialele rezidente ale unei societăți-mamă - Refuzul creditului fiscal pentru dividendele distribuite de filialele nerezidente - Redistribuirea dividendelor de către societatea-mamă propriilor acționari - Deducerea creditului fiscal din impozitul anticipat datorat de societatea-mamă cu ocazia redistribuirii - Refuzul restituirii impozitului plătit de societatea-mamă - Îmbogățire fără justă cauză - Probe solicitate cu privire la impozitarea filialelor nerezidente.#Cauza C-310/09.
judgment · RO · 22 December 2010
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Opinion of Mr Advocate General Mengozzi delivered on 22 December 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique v Accor SA.#Reference for a preliminary ruling: Conseil d'État - France.#Free movement of capital - Tax treatment of dividends - National rules conferring a tax credit in respect of dividends distributed by resident subsidiaries of parent companies - Refusal to grant a tax credit in respect of dividends distributed by non-resident subsidiaries - Redistribution of dividends by the parent company to its shareholders - Setting off the tax credit against the advance payment payable by the parent company at the time of redistribution - Refusal to reimburse the advance payment made by the parent company - Unjust enrichment - Evidence required regarding the taxation of non-resident subsidiaries.#Case C-310/09.
judgment · EN · 22 December 2010
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62009CC0310
Open data entity: http://publications.europa.eu/resource/cellar/2cea7218-7bcc-4235-9212-bcace8b92595
eurlex · 62009CC0310 · source updated 22 December 2010