Asunto C-365/16: Petición de decisión prejudicial planteada por el Conseil d’État (Francia) el 4 de julio de 2016 — Association française des entreprises privées (AFEP) y otros/Ministre des finances et des comptes publics
Section | información judicial |
12.9.2016 ES Diario Oficial de la Unión Europea C 335/39
Lengua de procedimiento: francés
Conseil d’État
Demandantes: Association française des entreprises privées (AFEP), Axa, Compagnie générale des établissements Michelin, Danone, ENGIE, anteriormente GDF Suez, Eutelsat Communications, LVMH Moët Hennessy-Louis Vuitton SA, Orange SA, Sanofi SA, Suez Environnement Company, Technip, Total SA, Vivendi, Eurazeo, Safran, Scor SE, Unibail-Rodamco SE, Zodiac Aerospace
Demandada: Ministre des finances et des comptes publics
1) ¿Se opone el artículo 4 de la Directiva 2011/96/UE del Consejo, de 30 de noviembre de 2011, (1) y, en particular, su apartado 1, letra a), a un impuesto como el establecido por el artículo 235 ter ZCA del code général des impôts (Código General Tributario), que se recauda con ocasión de la distribución de beneficios por una sociedad sujeta al impuesto de sociedades en Francia, y cuya base imponible está formada por los importes distribuidos
2) En caso de respuesta negativa a la primera...
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