Asunto C-575/17: Petición de decisión prejudicial planteada por el Conseil d’État (Francia) el 28 de septiembre de 2017 — Sofina SA, Rebelco SA, Sidro SA / Ministre de l’Action et des Comptes publics
Section | información judicial |
18.12.2017 ES Diario Oficial de la Unión Europea C 437/19
Lengua de procedimiento: francés
Conseil d’État
Recurrentes: Sofina SA, Rebelco SA, Sidro SA
Recurrida: Ministre de l’Action et des Comptes publics
1) ¿Deben interpretarse los artículos 56 y 58 del Tratado constitutivo de la Comunidad Europea, actualmente artículos 63 y 65 del Tratado de Funcionamiento de la Unión Europea, en el sentido de que la desventaja de tesorería resultante de la aplicación de una retención en la fuente a los dividendos abonados a las sociedades no residentes deficitarias, mientras que las sociedades residentes deficitarias únicamente tributan por el importe de los dividendos que perciben en el ejercicio en que sus resultados recuperan, en su caso, una situación de superávit, constituye, por sí misma, una diferencia de trato que caracteriza una restricción a la libre circulación de capitales
2) ¿Puede considerarse justificada la posible restricción a la libre circulación de capitales mencionada en la cuestión prejudicial anterior, habida cuenta de las obligaciones derivadas de los artículos 56 y 58 del Tratado constitutivo de la Comunidad Europea, actualmente artículos 63 y 65 del Tratado de Funcionamiento de la Unión Europea, por la necesidad de garantizar la recaudación eficaz de los impuestos, puesto que las sociedades no residentes no están sometidas al control de la Administración tributaria francesa, o por la necesidad de mantener el reparto de la potestad tributaria entre los Estados miembros
3) En el supuesto de que la aplicación de la retención en la fuente impugnada pueda, en principio, admitirse por lo que respecta a la libre circulación de capitales: — ¿se oponen estas disposiciones a la percepción de una retención en la fuente sobre los dividendos abonados por una sociedad residente a una sociedad deficitaria no residente de otro Estado miembro cuando esta última pone fin a su actividad sin recuperar una situación de superávit, mientras que una sociedad residente que se encuentre en esta misma situación no está sujeta a tributación efectiva sobre estos dividendos
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