Asunto C-68/15: Sentencia del Tribunal de Justicia (Sala Primera) de 17 de mayo de 2017 (petición de decisión prejudicial planteada por el Grondwettelijk Hof — Bélgica) — X/Ministerraad (Procedimiento prejudicial — Libertad de establecimiento — Directiva sobre sociedades matrices y filiales — Legislación tributaria — Impuesto sobre los beneficios de las sociedades — Distribución de dividendos — Retención en origen — Doble imposición — Fairness tax)
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
24.7.2017 ES Diario Oficial de la Unión Europea C 239/3
Lengua de procedimiento: neerlandés
Grondwettelijk Hof
Demandante: X
Demandada: Ministerraad
1) La libertad de establecimiento debe interpretarse en el sentido de que no se opone a una normativa fiscal de un Estado miembro como la controvertida en el litigio principal, con arreglo a la cual tanto una sociedad no residente que ejerza una actividad económica en dicho Estado miembro por medio de un establecimiento permanente como una sociedad residente, incluida la filial residente de una sociedad no residente, están sujetas a un impuesto con las características del fairness tax cuando dichas sociedades distribuyan dividendos que, a causa de la aplicación de determinadas ventajas fiscales establecidas en el régimen fiscal nacional, no se reflejen en su resultado imponible definitivo, a condición de que el método de determinación de la base imponible de dicho impuesto no lleve, de hecho, a tratar a esa sociedad no residente de manera menos ventajosa que a una sociedad residente, extremo que incumbe verificar al órgano jurisdiccional remitente.
2) El artículo 5 de la Directiva 2011/96/UE, del Consejo, de 30 de noviembre de 2011, relativa al régimen fiscal común aplicable a las sociedades matrices y filiales de Estados miembros diferentes, debe interpretarse en el sentido de que no se opone a una normativa fiscal de un Estado miembro como la controvertida en el litigio principal, que establece un impuesto con las características del fairness tax, al que...
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