Asunto C-613/16: Petición de decisión prejudicial planteada por el Finanzgericht Köln (Alemania) el 28 de noviembre de 2016 — Juhler Holding A/S/Bundeszentralamt für Steuern
Section | información judicial |
3.4.2017 ES Diario Oficial de la Unión Europea C 104/25
Lengua de procedimiento: alemán
Finanzgericht Köln
Demandante: Juhler Holding A/S
Demandada: Bundeszentralamt für Steuern
1) ¿Se opone el artículo 43 CE, en relación con el artículo 48 CE (actualmente, artículo 49 TFUE, en relación con el artículo 54 TFUE), a una disposición tributaria nacional como la controvertida en el procedimiento principal, que niega a una sociedad matriz no residente, segregada con carácter permanente como sociedad holding dentro de un grupo de sociedades establecido en su Estado de residencia, donde ese grupo desarrolla actividades, la exención del impuesto sobre los rendimientos del capital correspondiente a un reparto de dividendos, cuando poseen participaciones de dicha sociedad personas que, si percibiesen directamente los ingresos, no tendrían derecho a la devolución o a la exención y 1) no existen razones sólidas, ya sean económicas o de otro tipo, para la interposición de la sociedad matriz no residente, o
2) la sociedad matriz no residente no obtiene de su propia actividad económica más del 10 % de sus ingresos brutos totales en el ejercicio correspondiente (actividad que no existe cuando la sociedad extranjera obtiene sus ingresos brutos de la administración de activos), o
3) la sociedad matriz no residente no participa en el tráfico económico general con un establecimiento adecuado para su propio objeto social, mientras que sí se concede la exención del impuesto sobre los rendimientos del capital a las sociedades holding residentes, sin necesidad de cumplir los mencionados requisitos
2) ¿Se opone el artículo 5, apartado 1, en relación con el artículo 1, apartado 2, de la Directiva 90/435/CEE (1) a una disposición tributaria nacional como la controvertida en el procedimiento principal, que niega a una sociedad matriz no residente, segregada con carácter permanente como sociedad holding dentro de un...
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