Asunto C-365/16: Sentencia del Tribunal de Justicia (Sala Primera) de 17 de mayo de 2017 (petición de decisión prejudicial planteada por el Conseil d’État — Francia) — Association française des entreprises/Ministre des finances et des comptes publics (Procedimiento prejudicial — Régimen fiscal común aplicable a las sociedades matrices y a las filiales de Estados miembros diferentes — Directiva 2011/96/UE — Prevención de la doble imposición — Contribución adicional del 3 % al impuesto sobre sociedades)
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
24.7.2017 ES Diario Oficial de la Unión Europea C 239/18
Lengua de procedimiento: francés
Conseil d’État
Demandantes: Association française des entreprises privées (AFEP), Axa, Compagnie générale des établissements Michelin, Danone, ENGIE, anciennement 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
El artículo 4, apartado 1, letra a), de la Directiva 2011/96/UE del Consejo, de 30 de noviembre de 2011, relativa al régimen fiscal común aplicable a las sociedades matrices y filiales de Estados miembros diferentes, en su versión modificada por la Directiva 2014/86/UE del Consejo, de 8 de julio de 2014, debe interpretarse en el sentido de que se opone a una...
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