Asunto C-572/20: Petición de decisión prejudicial planteada por el Finanzgericht Köln (Alemania) el 3 de noviembre de 2020 — ACC Silicones Ltd. / Bundeszentralamt für Steuern
Section | Serie C |
15.2.2021 ES Diario Oficial de la Unión Europea C 53/17
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¿Se opone el artículo 63 TFUE (anteriormente artículo 56 CE) a una normativa fiscal nacional, como la controvertida en el litigio principal, que para la devolución del impuesto sobre los rendimientos del capital exige a una sociedad establecida en el extranjero, que percibe dividendos procedentes de participaciones que no alcanzan la participación mínima prevista en el artículo 3, apartado 1, letra a), de la Directiva 90/435, (1) relativa al régimen fiscal común aplicable a las sociedades matrices y filiales de Estados miembros diferentes (en su versión modificada por la Directiva 2003/123), (2) que pruebe mediante un certificado de la Administración tributaria extranjera que ni ella ni sus socios, directos o indirectos, pueden imputar o deducir como coste de explotación o como gasto necesario el impuesto sobre los rendimientos del capital y del que se desprenda que efectivamente no se ha realizado una imputación, una deducción o un traslado a ejercicios posteriores, cuando a...
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