Asunto C-448/15: Petición de decisión prejudicial planteada por el Hof van beroep te Brussel (Bélgica) el 19 de agosto de 2015 — Belgische Staat/Comm. V.A. Wereldhave Belgium y otros
Section | información judicial |
Issuing Organization | Tribunal de Justicia |
3.11.2015 ES Diario Oficial de la Unión Europea C 363/23
Lengua de procedimiento: neerlandés
Hof van beroep te Brussel
Demandante: Belgische Staat
Demandadas: Comm. V.A. Wereldhave Belgium, NV Wereldhave International, NV Wereldhave
1) ¿Debe interpretarse la Directiva 90/435/CEE (1) del Consejo, de 23 de julio de 1990, relativa al régimen fiscal común aplicable a las sociedades matrices y filiales de Estados miembros diferentes, en el sentido de que dicha Directiva se opone a una norma nacional que no renuncia a la retención belga sobre los rendimientos del capital mobiliario que grava las distribuciones de dividendos por una sociedad filial belga a una sociedad matriz establecida en los Países Bajos que cumple el requisito de participación mínima y de posesión de la misma, puesto que la sociedad matriz neerlandesa es una institución de inversión colectiva de carácter fiscal cuyos beneficios deben repartirse en su integridad entre sus partícipes y, con sujeción a esta condición, puede acogerse al tipo cero del impuesto sobre sociedades
2) En caso de respuesta negativa a la primera cuestión, ¿deben interpretarse los artículos 49 (antiguo artículo 43) y 63 (antiguo artículo 56) del Tratado de Funcionamiento de la Unión Europea (en su versión en vigor...
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