Opinion of Advocate General Kokott delivered on 1 March 2018.#Skatteministeriet v T Danmark and Y Denmark Aps.#Requests for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Exemption of the profits distributed by companies of a Member State to companies of other Member States — Beneficial owner of the distributed profits — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State dividends all or almost all of which are then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the profits at source.#Joined Cases C-116/16 and C-117/16.

Record

Official report CELEX 62016CC0117 from European Union at Court of Justice of the European Union. Dated 1 March 2018. Status: decided.

Timeline

1. 1 March 2018

   Decided

   Source: work_date_document

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Documents

23 official files

• Opinion of Advocate General Kokott delivered on 1 March 2018.#Skatteministeriet v T Danmark and Y Denmark Aps.#Requests for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Exemption of the profits distributed by companies of a Member State to companies of other Member States — Beneficial owner of the distributed profits — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State dividends all or almost all of which are then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the profits at source.#Joined Cases C-116/16 and C-117/16.

  judgment · EN · 1 March 2018

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• OPINION OF ADVOCATE GENERAL KOKOTT delivered on 1 March 2018

  judgment · PL · 1 March 2018

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• OPINION OF ADVOCATE GENERAL KOKOTT delivered on 1 March 2018

  judgment · CS · 1 March 2018

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• Sklepni predlogi generalne pravobranilke J. Kokott, predstavljeni 1. marca 2018.#Skatteministeriet proti T Danmark in Y Denmark Aps.#Predloga za sprejetje predhodne odločbe, ki ju je vložilo Østre Landsret.#Predhodno odločanje – Približevanje zakonodaj – Skupni sistem obdavčitve matičnih družb in hčerinskih družb iz različnih držav članic – Direktiva 90/435/EGS – Oprostitev dobička, ki ga družbe iz države članice razdelijo družbam iz druge države članice – Upravičeni lastnik razdeljenega dobička – Zloraba pravice – Družba s sedežem v državi članici, ki povezani družbi s sedežem v drugi državi članici plača dividende, ki se v celoti ali skoraj v celoti potem prenesejo zunaj ozemlja Evropske unije – Hčerinska družba, za katero velja obveznost odtegnitve davka na dobiček pri viru.#Združeni zadevi C-116/16 in C-117/16.

  judgment · SL · 1 March 2018

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• Заключение на генералния адвокат J. Kokott, представено на 1 март 2018 г.#Skatteministeriet срещу T Danmark и Y Denmark Aps.#Преюдициални запитвания, отправени от Østre Landsret.#Преюдициално запитване — Сближаване на законодателствата — Обща система за данъчно облагане на дружества майки и дъщерни дружества от различни държави членки — Директива 90/435/ЕИО — Освобождаване на печалбите, които дружества от една държава членка разпределят на дружества от други държави членки — Действителен бенефициер на разпределените печалби — Злоупотреба с право — Установено в държава членка дружество, което плаща дивиденти на установено в друга държава членка свързано дружество, при което цялата или почти цялата сума на дивидентите впоследствие се прехвърля извън територията на Европейския съюз — Дъщерно дружество със задължение да удържа данък при източника върху дивидентите.#Съединени дела C-116/16 и C-117/16.

  judgment · BG · 1 March 2018

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• OPINION OF ADVOCATE GENERAL KOKOTT delivered on 1 March 2018

  judgment · IT · 1 March 2018

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• Forslag til afgørelse fra generaladvokat J. Kokott fremsat den 1. marts 2018.#Skatteministeriet mod T Danmark og Y Denmark Aps.#Anmodninger om præjudiciel afgørelse indgivet af Østre Landsret.#Præjudiciel forelæggelse – tilnærmelse af lovgivningerne – fælles beskatningsordning for moder- og datterselskaber fra forskellige medlemsstater – direktiv 90/435/EØF – skattefritagelse for overskud, som selskaber i en medlemsstat udlodder til selskaber i andre medlemsstater – den retmæssige ejer af det udloddede udbytte – retsmisbrug – selskab, der er hjemmehørende i en medlemsstat, som til et selskab, der er hjemmehørende i en anden medlemsstat, udbetaler udbytte, som dernæst i sin helhed eller stort set i sin helhed overføres ud af Den Europæiske Unions område – datterselskab, der er underlagt en forpligtelse til at indeholde kildeskat af udbytte.#Forenede sager C-116/16 og C-117/16.

  judgment · DA · 1 March 2018

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• OPINION OF ADVOCATE GENERAL KOKOTT delivered on 1 March 2018

  judgment · ET · 1 March 2018

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• Conclusions de l'avocat général Mme J. Kokott, présentées le 1er mars 2018.#Skatteministeriet contre T Danmark et Y Denmark Aps.#Demandes de décision préjudicielle, introduites par l'Østre Landsret.#Renvoi préjudiciel – Rapprochement des législations – Régime fiscal commun applicable aux sociétés mères et filiales d’États membres différents – Directive 90/435/CEE – Exonération des bénéfices distribués par des sociétés d’un État membre à des sociétés d’autres États membres – Bénéficiaire effectif des bénéfices distribués – Abus de droit – Société établie dans un État membre et versant à une société associée établie dans un autre État membre des dividendes, dont la totalité ou la quasi-totalité est ensuite transférée en dehors du territoire de l’Union européenne – Filiale soumise à une obligation de retenir l’impôt sur les bénéfices à la source.#Affaires jointes C-116/16 et C-117/16.

  judgment · FR · 1 March 2018

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• Förslag till avgörande av generaladvokat J. Kokott föredraget den 1 mars 2018.#Skatteministeriet mot T Danmark och Y Denmark Aps.#Begäran om förhandsavgörande från Østre Landsret.#Begäran om förhandsavgörande – Tillnärmning av lagstiftning – Gemensamt beskattningssystem för moderbolag och dotterbolag hemmahörande i olika medlemsstater – Direktiv 90/435/EEG – Undantag från skatteplikt för utdelning som lämnas av bolag i en medlemsstat till bolag i andra medlemsstater – Den som har rätt till utdelningen – Rättsmissbruk – Utdelning som lämnats av ett bolag etablerat i en medlemsstat till ett bolag etablerat i en annan medlemsstat, och som därefter i sin helhet eller nästan i sin helhet förs ut ur Europeiska unionen – Dotterbolag som åläggs en skyldighet att innehålla källskatt på utdelningen.#Förenade målen C-116/16 och C-117/16.

  judgment · SV · 1 March 2018

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• OPINION OF ADVOCATE GENERAL KOKOTT delivered on 1 March 2018

  judgment · EL · 1 March 2018

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• OPINION OF ADVOCATE GENERAL KOKOTT delivered on 1 March 2018

  judgment · LV · 1 March 2018

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• Konklużjonijiet tal-Avukat Ġenerali J. Kokott, ippreżentati fl-1 ta’ Marzu 2018.#Skatteministeriet vs T Danmark u Y Denmark Aps.#Talbiet għal deċiżjoni preliminari imressqa minn Østre Landsret.#Rinviju għal deċiżjoni preliminari – Approssimazzjoni tal-leġiżlazzjonijiet – Sistema fiskali komuni applikabbli għall-kumpanniji omm u kumpanniji sussidjarji ta’ Stati Membri differenti – Direttiva 90/435/KEE – Eżenzjoni tal-profitti mqassma minn kumpanniji ta’ Stat Membru lil kumpanniji ta’ Stat Membru ieħor – Sid benefiċjarju tal-profitti mqassma – Abbuż ta’ dritt – Kumpannija stabbilita fi Stat Membru u li tħallas lill-kumpannija assoċjata stabbilita fi Stat Membru ieħor dividendi li sussegwentement jiġu, totalment jew kważi totalment, ittrasferiti barra mit-territorju tal-Unjoni Ewropea – Sussidjarja suġġetta għall-obbligu li tiġbor t-taxxa f’ras il-għajn fuq il-profitti.#Kawżi magħquda C-116/16 u C-117/16.

  judgment · MT · 1 March 2018

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• Conclusiones de la Abogado General Sra. J. Kokott, presentadas el 1 de marzo de 2018.#Skatteministeriet contra T Danmark e Y Denmark Aps.#Peticiones de decisión prejudicial planteadas por el Østre Landsret.#Procedimiento prejudicial — Aproximación de las legislaciones — Régimen fiscal común aplicable a las sociedades matrices y filiales de Estados miembros diferentes — Directiva 90/435/CEE — Exención de los beneficios distribuidos por sociedades de un Estado miembro a sociedades de otros Estados miembros — Beneficiario efectivo de los beneficios distribuidos — Abuso de derecho — Sociedad residente en un Estado miembro que satisface a una sociedad asociada residente en otro Estado miembro dividendos que, a continuación, son transferidos íntegramente o en su cuasitotalidad fuera del territorio de la Unión Europea — Filial sujeta a la obligación de retener el impuesto sobre los beneficios en la fuente.#Asuntos acumulados C-116/16 y C-117/16.

  judgment · ES · 1 March 2018

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• Mišljenje nezavisne odvjetnice J. Kokott od 1. ožujka 2018.#Skatteministeriet protiv T Danmark i Y Denmark Aps.#Zahtjevi za prethodnu odluku koje je uputio Østre Landsret.#Zahtjev za prethodnu odluku – Usklađivanje zakonodavstava – Zajednički sustav oporezivanja koji se primjenjuje na matična društva i društva kćeri iz različitih država članica – Direktiva 90/435/EEZ – Izuzeće dobiti koju društva jedne države članice raspodjeljuju društvima drugih država članica – Ovlašteni korisnik raspodijeljene dobiti – Zlouporaba prava – Društvo sa sjedištem u državi članici koje povezanom društvu sa sjedištem u drugoj državi članici isplaćuje dividende koje su zatim u cijelosti ili gotovo u cijelosti prenesene izvan područja Europske unije – Društvo kći koje podliježe obvezi obustave poreza na dobit po odbitku.#Spojeni predmeti C-116/16 i C-117/16.

  judgment · HR · 1 March 2018

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• OPINION OF ADVOCATE GENERAL KOKOTT delivered on 1 March 2018

  judgment · SK · 1 March 2018

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• Concluziile avocatului general J. Kokott prezentate la 1 martie 2018.#Skatteministeriet împotriva T Danmark și Y Denmark Aps.#Cereri de decizie preliminară formulate de Østre Landsret.#Trimitere preliminară – Apropierea legislațiilor – Regim fiscal comun care se aplică societăților‑mamă și filialelor acestora din diferite state membre – Directiva 90/435/CEE – Scutire a profiturilor distribuite de societăți dintr‑un stat membru unor societăți din alte state membre – Beneficiar efectiv al profiturilor distribuite – Abuz de drept – Societate stabilită într‑un stat membru și care plătește unei societăți asociate stabilite în alt stat membru dividende, a căror totalitate sau cvasitotalitate este transferată ulterior în afara teritoriului Uniunii Europene – Filială supusă unei obligații de reținere la sursă a impozitului pe profit.#Cauzele conexate C-116/16 și C-117/16.

  judgment · RO · 1 March 2018

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• Schlussanträge der Generalanwältin J. Kokott vom 1. März 2018.#Skatteministeriet gegen T Danmark und Y Denmark Aps.#Vorabentscheidungsersuchen des Østre Landsret.#Vorlage zur Vorabentscheidung – Rechtsangleichung – Gemeinsames Steuersystem der Mutter- und Tochtergesellschaften verschiedener Mitgliedstaaten – Richtlinie 90/435/EWG – Befreiung der von Gesellschaften eines Mitgliedstaats an Gesellschaften anderer Mitgliedstaaten ausgeschütteten Gewinne von der Steuer – Nutzungsberechtigter der ausgeschütteten Gewinne – Rechtsmissbrauch – In einem Mitgliedstaat ansässige Gesellschaft, die an ein verbundenes Unternehmen, das in einem anderen Mitgliedstaat ansässig ist, Dividenden zahlt, die dann in vollem oder nahezu vollem Umfang in ein Gebiet außerhalb der Europäischen Union fließen – Zum Quellensteuerabzug verpflichtete Tochtergesellschaft.#Verbundene Rechtssachen C-116/16 und C-117/16.

  judgment · DE · 1 March 2018

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• Conclusões da advogada-geral J. Kokott apresentadas em 1 de março de 2018.#Skatteministeriet contra T Danmark e Y Denmark Aps.#Pedidos de decisão prejudicial apresentados pelo Østre Landsret.#Reenvio prejudicial — Aproximação das legislações — Regime fiscal comum aplicável às sociedades‑mãe e sociedades afiliadas de Estados‑Membros diferentes — Diretiva 90/435/CEE — Isenção dos lucros distribuídos por sociedades de um Estado‑Membro a sociedades de outros Estados‑Membros — Beneficiário efetivo dos lucros distribuídos — Abuso de direito — Sociedade estabelecida num Estado‑Membro e que paga dividendos a uma sociedade associada estabelecida noutro Estado‑Membro, cuja totalidade ou a quase totalidade é em seguida transferida para fora do território da União Europeia — Filial sujeita à obrigação de retenção na fonte sobre esses lucros.#Processos apensos C-116/16 e C-117/16.

  judgment · PT · 1 March 2018

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• OPINION OF ADVOCATE GENERAL KOKOTT delivered on 1 March 2018

  judgment · LT · 1 March 2018

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• OPINION OF ADVOCATE GENERAL KOKOTT delivered on 1 March 2018

  judgment · NL · 1 March 2018

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• J. Kokott főtanácsnok indítványa, az ismertetés napja: 2018. március 1‑je.#Skatteministeriet kontra T Danmark és Y Denmark Aps.#Az Østre Landsret (Dánia) által benyújtott előzetes döntéshozatal iránti kérelmek.#Előzetes döntéshozatal – Jogszabályok közelítése – A különböző tagállamok anya‑ és leányvállalatai esetében alkalmazandó adóztatás közös rendszere – 90/435/EGK irányelv – Valamely tagállam társaságai által más tagállamok társaságai részére juttatott felosztott nyereség mentessége – A felosztott nyereség haszonhúzója – Joggal való visszaélés – Valamely tagállamban illetőséggel rendelkező társaság, amely egy másik tagállamban illetőséggel rendelkező társaság részére olyan osztalékot fizet, amelynek teljes vagy majdnem teljes összegét ezt követően az Európai Unió területén kívülre továbbítják – A nyereség után forrásadó‑levonási kötelezettséggel rendelkező leányvállalat.#C-116/16. és C-117/16. sz. egyesített ügyek.

  judgment · HU · 1 March 2018

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• OPINION OF ADVOCATE GENERAL KOKOTT delivered on 1 March 2018

  judgment · FI · 1 March 2018

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