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

Domstolens egne nøkkelord

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.

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