Court of Justice of the European Union · Judgment

C-6/16Eqiom SAS, formerly Holcim France SAS and Enka SA v Ministre des Finances et des Comptes publics

Decided: 2017-09-07
ECLI: ECLI:EU:C:2017:641
CELEX: 62016CJ0006
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Direct taxation — Freedom of establishment — Free movement of capital — Withholding tax — Directive 90/435/EEC — Article 1(2) — Article 5(1) — Exemption — Dividends distributed by a resident subsidiary to a non-resident parent company controlled directly or indirectly by one or more residents of third States — Presumption — Fraud, tax evasion and abuse.

Interprets

EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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