Opinion of Advocate General Jääskinen delivered on 19 July 2012.#Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty’s Revenue & Customs.#Reference for a preliminary ruling from the High Court of Justice of England and Wales, Chancery Division.#Articles 49 TFEU and 63 TFEU — Payment of dividends — Corporation tax — Case C‑446/04 — Test Claimants in the FII Group Litigation — Interpretation of the judgment — Prevention of economic double taxation — Equivalence of the exemption and imputation methods — Meaning of ‘tax rates’ and ‘different levels of taxation’ — Dividends from third countries.#Case C‑35/11.

Record

Official report CELEX 62011CC0035 from European Union at Court of Justice of the European Union. Dated 19 July 2012. Status: decided.

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1. 19 July 2012

   Decided

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23 official files

• Opinion of Advocate General Jääskinen delivered on 19 July 2012.#Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty’s Revenue & Customs.#Reference for a preliminary ruling from the High Court of Justice of England and Wales, Chancery Division.#Articles 49 TFEU and 63 TFEU — Payment of dividends — Corporation tax — Case C‑446/04 — Test Claimants in the FII Group Litigation — Interpretation of the judgment — Prevention of economic double taxation — Equivalence of the exemption and imputation methods — Meaning of ‘tax rates’ and ‘different levels of taxation’ — Dividends from third countries.#Case C‑35/11.

  judgment · EN · 19 July 2012

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• Mišljenje nezavisnog odvjetnika Jääskinen iznesen 2012. srpanj 19.#Test Claimants in the FII Group Litigation protiv Commissioners of Inland Revenue i Commissioners for Her Majesty's Revenue & Customs.#Zahtjev za prethodnu odluku podnesena po High Court of Justice (Chancery Division).#Predmet C-35/11.

  judgment · HR · 19 July 2012

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• Opinia rzecznika generalnego N. Jääskinena przedstawiona w dniu 19 lipca 2012 r.#Test Claimants in the FII Group Litigation przeciwko Commissioners of Inland Revenue i The Commissioners for Her Majesty’s Revenue & Customs.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez High Court of Justice England & Wales, Chancery Division.#Artykuły 49 TFUE i 63 TFUE – Wypłata dywidend – Podatek dochodowy od osób prawnych – Sprawa C‑446/04 – Test Claimants in the FII Group Litigation – Wykładnia wyroku – Unikanie podwójnego opodatkowania – Równoważność metod zwolnień i zaliczania – Pojęcia „stawki podatkowej” i „odmiennego stopnia opodatkowania” – Dywidendy pochodzące z państw trzecich.#Sprawa C‑35/11.

  judgment · PL · 19 July 2012

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• Προτάσεις του γενικού εισαγγελέα N. Jääskinen της 19ης Ιουλίου 2012.#Test Claimants in the FII Group Litigation κατά Commissioners of Inland Revenue και The Commissioners for Her Majesty's Revenue & Customs.#Αίτηση του High Court of Justice (England & Wales), Chancery Division για την έκδοση προδικαστικής αποφάσεως.#Άρθρα 49 ΣΛΕΕ και 63 ΣΛΕΕ — Διανομή μερισμάτων — Φόρος εταιριών — Υπόθεση C-446/04 — Test Claimants in the FII Group Litigation — Ερμηνεία της αποφάσεως — Αποτροπή της διπλής οικονομικής φορολογίας — Ισοδυναμία των μεθόδων απαλλαγής και συμψηφισμού — Έννοιες «φορολογικός συντελεστής» και «διαφορά στη φορολογική μεταχείριση» — Μερίσματα προερχόμενα από τρίτες χώρες.#Υπόθεση C‑35/11.

  judgment · EL · 19 July 2012

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• Sklepni predlogi generalnega pravobranilca N. Jääskinena, predstavljeni 19. julija 2012.#Test Claimants in the FII Group Litigation proti Commissioners of Inland Revenue in The Commissioners for Her Majesty's Revenue & Customs.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo High Court of Justice (England & Wales), Chancery Division.#Člena 49 PDEU in 63 PDEU – Razdeljevanje dividend – Davek od dohodkov pravnih oseb – Zadeva C-446/04 – Test Claimants in the FII Group Litigation – Razlaga sodbe – Preprečevanje dvojnega ekonomskega obdavčevanja – Enakovrednost metode oprostitev plačila davka in metode odbitkov – Pojma „davčna stopnja“ in „različna raven obdavčitve“ – Dividende, prejete iz tretjih držav.#Zadeva C-35/11.

  judgment · SL · 19 July 2012

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• Conclusões do advogado‑geral N. Jääskinen apresentadas em 19 de julho de 2012.#Test Claimants in the FII Group Litigation contra Commissioners of Inland Revenue e Commissioners for Her Majesty's Revenue & Customs.#Pedido de decisão prejudicial apresentada por High Court of Justice (Chancery Division).#Processo C-35/11.

  judgment · PT · 19 July 2012

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• Conclusiones del Abogado General Sr. N. Jääskinen, presentadas el 19 de julio de 2012.#Test Claimants in the FII Group Litigation contra Commissioners of Inland Revenue y The Commissioners for Her Majesty’s Revenue & Customs.#Petición de decisión prejudicial planteada por la High Court of Justice (England & Wales), Chancery Division.#Artículos 49 TFUE y 63 TFUE — Reparto de dividendos — Impuesto sobre sociedades — Asunto C‑446/04 — Test Claimants in the FII Group Litigation — Interpretación de la sentencia — Prevención de la doble imposición económica — Equivalencia de los métodos de exención y de imputación — Conceptos de “tipos impositivos” y de “distintos niveles impositivos” — Dividendos procedentes de terceros países.#Asunto C‑35/11.

  judgment · ES · 19 July 2012

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• Kohtujurist N. Jääskineni ettepanek, esitatud 19.7.2012.#Test Claimants in the FII Group Litigation versus Commissioners of Inland Revenue ja The Commissioners for Her Majesty’s Revenue & Customs.#Eelotsusetaotlus, mille on esitanud High Court of Justice (England & Wales), Chancery Division.#ELTL artiklid 49 ja 63 – Dividendide jaotamine – Ettevõtte tulumaks – Kohtuasi C‑446/04 – Test Claimants in the FII Group Litigation – Kohtuotsuse tõlgendamine – Majandusliku topeltmaksustamise vältimine – Maksust vabastamise meetodi ja mahaarvamise meetodi samaväärsus – Mõisted „maksumäärad” ja „erinevad maksumäärad” – Kolmandatest riikidest saadud dividendid.#Kohtuasi C‑35/11.

  judgment · ET · 19 July 2012

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• Ģenerāladvokāta N. Jēskinena [N. Jääskinen ] secinājumi, sniegti 2012. gada 19. jūlijā.#Test Claimants in the FII Group Litigation pret Commissioners of Inland Revenue un The Commissioners for Her Majesty’s Revenue & Customs.#High Court of Justice (England & Wales), Chancery Division lūgums sniegt prejudiciālu nolēmumu.#LESD 49. un 63. pants – Dividenžu izmaksāšana – Uzņēmumu ienākuma nodoklis – Lieta C‑446/04 – Test Claimants in the FII Group Litigation – Sprieduma interpretācija – Nodokļu dubultas uzlikšanas novēršana – Atbrīvošanas no nodokļa metodes un nodokļa atskaitīšanas metodes līdzvērtīgums – Jēdzieni “nodokļa likme” un “atšķirīgi taksācijas līmeņi” – Dividendes no trešajām valstīm.#Lieta C‑35/11.

  judgment · LV · 19 July 2012

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• Konklużjonijiet tal-Avukat Ġenerali N. Jääskinen, ippreżentati fid-19 ta’ Lulju 2012.#Test Claimants in the FII Group Litigation vs Commissioners of Inland Revenue u The Commissioners for Her Majesty’s Revenue & Customs.#Talba għal deċiżjoni preliminari mressqa mill-High Court of Justice (England & Wales), Chancery Division.#Artikoli 49 TFUE u 63 TFUE — Tqassim ta’ dividendi — Taxxa fuq il-kumpanniji — Kawża C-446/04 — Test Claimants in the FII Group Litigation — Interpretazzjoni tas-sentenza — Prevenzjoni tat-taxxa doppja ekonomika — Ekwivalenza tal-metodi ta’ eżenzjoni u ta’ imputazzjoni — Kunċetti ta’ ‘rati ta’ tassazzjoni u ta’ ‘livelli ta’ tassazzjoni differenti’ — Dividendi li ġejjin minn pajjiż terz.#Kawża C‑35/11.

  judgment · MT · 19 July 2012

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• Conclusie van advocaat-generaal N. Jääskinen van 19 juli 2012.#Test Claimants in the FII Group Litigation tegen Commissioners of Inland Revenue en The Commissioners for Her Majesty’s Revenue & Customs.#Verzoek van de High Court of Justice of England and Wales, Chancery Division, om een prejudiciële beslissing.#Artikelen 49 VWEU en 63 VWEU – Dividenduitkering – Vennootschapsbelasting – Zaak C‑446/04 – Test Claimants in the FII Group Litigation – Interpretatie van arrest – Voorkoming van economische dubbele belasting – Gelijkwaardigheid van vrijstellingsmethode en verrekeningsmethode – Begrippen ,belastingtarief’ en ,verschillende belastingniveaus’ – Dividenden uit derde landen.#Zaak C‑35/11.

  judgment · NL · 19 July 2012

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• Заключение на генералния адвокат N. Jääskinen, представено на 19 юли 2012 г.#Test Claimants in the FII Group Litigation срещу Commissioners of Inland Revenue и The Commissioners for Her Majesty's Revenue & Customs.#Преюдициално запитване, отправено от la High Court of Justice (England & Wales), Chancery Division.#Членове 49 ДФЕС и 63 ДФЕС — Разпределение на дивиденти — Корпоративен данък — Дело C‑446/04 — Test Claimants in the FII Group Litigation — Тълкуване на съдебното решение — Избягване на икономическото двойно данъчно облагане — Еквивалентност на методите на освобождаване и на приспадане — Понятия „данъчна ставка“ и „различни нива на данъчно облагане“ — Дивиденти с произход от трети държави.#Дело C‑35/11.

  judgment · BG · 19 July 2012

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• Concluziile avocatului general N. Jääskinen prezentate la 19 iulie 2012.#Test Claimants in the FII Group Litigation împotriva Commissioners of Inland Revenue și The Commissioners for Her Majesty's Revenue & Customs.#Cerere de decizie preliminară formulată de High Court of Justice (England & Wales), Chancery Division.#Articolele 49 TFUE și 63 TFUE – Distribuire de dividende – Impozit pe profit – Cauza C-446/04 – Test Claimants in the FII Group Litigation – Interpretarea hotărârii – Prevenirea dublei impuneri economice – Echivalența dintre metoda scutirii și metoda deducerii – Noțiunile „cote de impozitare” și „niveluri diferite de impozitare” – Dividende provenite din țări terțe.#Cauza C-35/11.

  judgment · RO · 19 July 2012

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• Förslag till avgörande av generaladvokat N. Jääskinen, föredraget den 19 juli 2012.#Test Claimants in the FII Group Litigation mot Commissioners of Inland Revenue och Commissioners for Her Majesty's Revenue & Customs.#Begäran om förhandsavgörande från High Court of Justice (Chancery Division).#Mål C-35/11.

  judgment · SV · 19 July 2012

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• Schlussanträge des Generalanwalts N. Jääskinen vm 19. Juli 2012.#Test Claimants in the FII Group Litigation gegen Commissioners of Inland Revenue und The Commissioners for Her Majesty’s Revenue & Customs.#Vorabentscheidungsersuchen des High Court of Justice (England & Wales), Chancery Division.#Art. 49 AEUV und 63 AEUV – Ausschüttung von Dividenden – Körperschaftsteuer – Rechtssache C‑446/04 – Test Claimants in the FII Group Litigation – Auslegung des Urteils – Vermeidung der wirtschaftlichen Doppelbesteuerung – Gleichwertigkeit der Befreiungs- und der Anrechnungsmethode – Begriffe ‚Steuersätze‘ und ‚unterschiedliche Besteuerungsniveaus‘ – Aus Drittstaaten stammende Dividenden.#Rechtssache C‑35/11.

  judgment · DE · 19 July 2012

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• Conclusioni dell’avvocato generale N. Jääskinen, presentate il 19 luglio 2012.#Test Claimants in the FII Group Litigation contro Commissioners of Inland Revenue e Commissioners for Her Majesty's Revenue & Customs.#Domanda di pronuncia pregiudiziale proposta da High Court of Justice (Chancery Division).#Causa C-35/11.

  judgment · IT · 19 July 2012

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• Návrhy prednesené 19. júla 2012 – generálny advokát N. Jääskinen.#Test Claimants in the FII Group Litigation proti Commissioners of Inland Revenue a The Commissioners for Her Majesty’s Revenue & Customs.#Návrh na začatie prejudiciálneho konania podaný High Court of Justice (England & Wales), Chancery Division.#Články 49 ZFEÚ a 63 ZFEÚ – Vyplácanie dividend – Daň z príjmov právnických osôb – Vec Test Claimants in the FII Group Litigation (C‑446/04) – Výklad rozsudku – Zamedzenie hospodárskeho dvojitého zdanenia – Rovnocennosť metódy oslobodenia a metódy zápočtu – Pojmy ‚daňové sadzby‘ a ‚rôzne úrovne zdaňovania‘ – Dividendy pochádzajúce z tretích krajín.#Vec C-35/11.

  judgment · SK · 19 July 2012

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• Forslag til afgørelse fra generaladvokat N. Jääskinen fremsat den 19. juli 2012.#Test Claimants in the FII Group Litigation mod Commissioners of Inland Revenue og Commissioners for Her Majesty's Revenue & Customs.#Anmodning om præjudiciel afgørelse indgivet af High Court of Justice (Chancery Division).#Sag C-35/11.

  judgment · DA · 19 July 2012

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• Conclusions de l’avocat général M. N. Jääskinen, présentées le 19 juillet 2012.#Test Claimants in the FII Group Litigation contre Commissioners of Inland Revenue et Commissioners for Her Majesty's Revenue & Customs.#Demande de décision préjudicielle, introduite par High Court of Justice (Chancery Division).#Affaire C-35/11.

  judgment · FR · 19 July 2012

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• Julkisasiamies N. Jääskisen ratkaisuehdotus 19.7.2012.#Test Claimants in the FII Group Litigation vastaan Commissioners of Inland Revenue ja The Commissioners for Her Majesty’s Revenue & Customs.#High Court of Justice (England & Wales), Chancery Divisionin esittämä ennakkoratkaisupyyntö.#SEUT 49 ja SEUT 63 artikla – Osingonjako – Yhteisövero – Asia C-446/04 – Test Claimants in the FII Group Litigation – Tuomion tulkinta – Taloudellisen kaksinkertaisen verotuksen välttäminen – Vapautus- ja hyvitysjärjestelmän välinen vastaavuus – Käsitteet ”verokanta” ja ”erisuuruiset verot” – Kolmannesta maasta peräisin olevat osingot.#Asia C-35/11.

  judgment · FI · 19 July 2012

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• Stanovisko generálního advokáta N. Jääskinena přednesené dne 19. července 2012.#Test Claimants in the FII Group Litigation v. Commissioners of Inland Revenue a Commissioners for Her Majesty's Revenue & Customs.#Žádost o rozhodnutí o předběžné otázce podaná High Court of Justice (Chancery Division).#Věc C-35/11.

  judgment · CS · 19 July 2012

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• Generalinio advokato N. Jääskinen išvada, pateikta 2012 m. liepos 19 d.#Test Claimants in the FII Group Litigation prieš Commissioners of Inland Revenue ir The Commissioners for Her Majesty's Revenue & Customs.#High Court of Justice (England & Wales), Chancery Division prašymas priimti prejudicinį sprendimą.#SESV 49 ir SESV 63 straipsniai – Dividendų paskirstymas – Pelno mokestis – Byla C‑446/04 – Test Claimants in the FII Group Litigation – Teismo sprendimo išaiškinimas – Ekonominio dvigubo apmokestinimo prevencija – Atleidimo ir užskaitos metodų lygiavertiškumas – Sąvokos „apmokestinimo tarifas“ ir „skirtingi apmokestinimo tarifai“ – Iš trečiųjų valstybių gauti dividendai.#Byla C‑35/11.

  judgment · LT · 19 July 2012

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• N. Jääskinen főtanácsnok indítványa, az ismertetés napja: 2012. július 19.#Test Claimants in the FII Group Litigation kontra Commissioners of Inland Revenue és The Commissioners for Her Majesty’s Revenue & Customs.#A High Court of Justice (England & Wales), Chancery Division (Egyesült Királyság) által benyújtott előzetes döntéshozatal iránti kérelem.#EUMSZ 49. cikk és EUMSZ 63. cikk – Osztalékfizetés – Társasági adó – C‑446/04. sz. ügy – Test Claimants in the FII Group Litigation – Az ítélet értelmezése – A gazdasági kettős adóztatás elkerülése – A mentesítési és a beszámítási módszer egyenértékűsége – Az »adómérték« és az »eltérő adószint« fogalma – Harmadik országból származó osztalék.#C‑35/11. sz. ügy.

  judgment · HU · 19 July 2012

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