Asunto C-440/17: Auto del Tribunal de Justicia (Sala Sexta) de 14 de junio de 2018 (petición de decisión prejudicial planteada por el Finanzgericht Köln — Alemania) — GS / Bundeszentralamt für Steuern (Procedimiento prejudicial — Artículo 99 del Reglamento de procedimiento del Tribunal de Justicia — Fiscalidad directa — Libertad de establecimiento — Directiva 2011/96/UE — Artículo 1, apartado 2 — Sociedad matriz — Sociedad de cartera — Retención en origen sobre los beneficios distribuidos a una sociedad matriz de cartera no residente — Exención — Fraude, evasión y abuso en materia fiscal — Presunción)
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
17.9.2018 ES Diario Oficial de la Unión Europea C 328/24
Lengua de procedimiento: alemán
Finanzgericht Köln
Demandante: GS
Demandada: Bundeszentralamt für Steuern
El artículo 1, apartado 2, 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 2013/13/UE del Consejo, de 13 de mayo de 2013, y el artículo 49 TFUE deben interpretarse en el sentido de que se oponen a una legislación fiscal de un Estado miembro, como la controvertida en el litigio principal, que impone una retención en origen sobre los dividendos distribuidos por una filial residente a su sociedad matriz no residente, pero que excluye el derecho de esta última a obtener la devolución o la exención de tal retención en origen, cuando, por un lado, poseen participaciones de dicha sociedad matriz personas que, si percibiesen directamente los ingresos procedentes de esa filial, no tendrían derecho a la devolución o a la exención, y los ingresos brutos obtenidos por la sociedad matriz en el ejercicio...
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