Asunto C-6/16: Sentencia del Tribunal de Justicia (Sala Sexta) de 7 de septiembre de 2017 (petición de decisión prejudicial planteada por el Conseil d’État — Francia) — Eqiom SAS, anteriormente Holcim France SAS, y Enka SA/Ministre des Finances et des Comptes publics (Procedimiento prejudicial — Fiscalidad directa — Libertad de establecimiento — Libre circulación de capitales — Retención en origen — Directiva 90/435/CEE — Artículo 1, apartado 2 — Artículo 5, apartado 1 — Exención — Dividendos distribuidos por filiales residentes a sus matrices, no residentes y que están en manos directa o indirectamente de personas residentes en Estados terceros — Presunción — Fraude, evasión y abuso fiscales)
| Section | información judicial |
| Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
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