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Article 1(2) and (3) of Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, as amended by Council Directive (EU) 2015/121 of 27 January 2015,", "kind": "operative_part", "precedent_id": "precedent:eu:c-203-25#1" }, { "n": 2, "paragraph_id": "para_169", "text": "must be interpreted as not precluding, in principle, a national practice whereby the tax authorities of a Member State levy a withholding tax on dividends that a subsidiary resident in that Member State distributes to its parent company resident in another Member State on the ground that that parent company participates in a chain of transactions - all or some of which are not genuine - as a result of the creation of which those dividends are transferred to the natural or legal person who controls, directly or indirectly, all of the companies involved, even though that parent company actually carries on an economic activity and is therefore not a conduit company.", "kind": "operative_part", "precedent_id": "precedent:eu:c-203-25#2" }, { "n": 3, "paragraph_id": "para_170", "text": "2. Article 1(2) and (3) of Directive 2011/96, as amended by Directive 2015/121,", "kind": "operative_part", "precedent_id": "precedent:eu:c-203-25#3" }, { "n": 4, "paragraph_id": "para_171", "text": "must be interpreted as meaning that the following facts constitute relevant indications for the tax authorities of a Member State to establish the existence of a non-genuine arrangement: first, that the amounts transferred in a chain of transactions - all or some of which are not genuine - are similar, or even identical, to the amounts of dividends distributed by a subsidiary resident in that Member State to its parent company resident in another Member State and, second, that such transfers took place not in a short period of time after the distribution of those dividends, but on a continuous basis over a certain period, without prejudice to the need for the tax authorities to carry out an objective analysis of all the relevant facts and circumstances in order to ascertain whether the constituent elements of an abusive practice are present.", "kind": "operative_part", "precedent_id": "precedent:eu:c-203-25#4" }, { "n": 5, "paragraph_id": "para_172", "text": "3. Article 1(2) and (3) of Directive 2011/96, as amended by Directive 2015/121, read in the light of the principle of proportionality,", "kind": "operative_part", "precedent_id": "precedent:eu:c-203-25#5" }, { "n": 6, "paragraph_id": "para_173", "text": "must be interpreted as not precluding a national practice whereby the tax authorities of a Member State levy a withholding tax on dividends that a subsidiary resident in that Member State distributes to its parent company resident in another Member State, where the transactions regarded as not genuine have not taken place in the first Member State, but were carried out by natural or legal persons not resident in that Member State, including the person who benefits from a tax advantage through the exemption of those dividends as a result of the creation of all the transactions concerned, and irrespective of the stage in the chain of transactions at which the tax advantage is obtained.", "kind": "operative_part", "precedent_id": "precedent:eu:c-203-25#6" }, { "n": 7, "paragraph_id": "para_174", "text": "4. 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