Asuntos acumulados C-504/16 y C-613/16: Sentencia del Tribunal de Justicia (Sala Sexta) de 20 de diciembre de 2017 (peticiones de decisión prejudicial planteadas por el Finanzgericht Köln — Alemania) — Deister Holding AG, anteriormente Traxx Investments N.V. (C-504/16), Juhler Holding A/S (C-613/16) / Bundeszentralamt für Steuern (Procedimiento prejudicial — Fiscalidad directa — Libertad de establecimiento — Directiva 90/435/CEE — Artículo 1, apartado 2 — Artículo 5 — Sociedad matriz — Sociedad de cartera — Retención en origen sobre los beneficios distribuidos a una sociedad matriz de cartera no residente — Exención — Fraude, evasión y abuso en materia fiscal — Presunción)
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
26.2.2018 ES Diario Oficial de la Unión Europea C 72/24
Lengua de procedimiento: alemán
Finanzgericht Köln
Demandantes: Deister Holding AG, anteriormente Traxx Investments N.V. (C-504/16), Juhler Holding A/S (C-613/16)
Demandada: Bundeszentralamt für Steuern
El artículo 1, apartado 2, de la Directiva 90/435/CEE del Consejo, de 23 de julio de 1990, relativa al régimen fiscal común aplicable a las sociedades matrices y filiales de Estados miembros diferentes, en la versión modificada por la Directiva 2006/98/CE del Consejo, de 20 de noviembre de 2006, en relación con el artículo 5, apartado 1, de la Directiva, por una parte, y el artículo 49 TFUE, por otra parte, deben interpretarse en el sentido de que se oponen a una normativa tributaria de un Estado miembro como la controvertida en los litigios principales, que, cuando poseen participaciones en una sociedad matriz no residente...
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