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Papillon, zaak C-418/07 - Arrest

Papillon, zaak C-418/07, 27 November 2008

 

Relevante artikelen

art. 43 EG

 

Casus

Art. 43 EG verzet zich ertegen dat er een wettelijke regeling bestaat die een belastingheffing naar groepsinkomen toepast op moeder- en dochterondernemingen die in dezelfde lidstaat zijn gevestigd, terwijl die regeling is uitgesloten wanneer het gaat om een kleindochtervennootschap die gehouden wordt via een in het buitenland gevestigde dochteronderneming.

Dit leidt immers tot een ongelijke behandeling. Als het gaat om belastingen benadeelt deze regeling communautaire situaties ten opzichte van interne situaties, alhoewel deze objectief vergelijkbaar zijn. Dit levert een beperking op die de vrijheid van vestiging in de zin van art. 43 EG belemmert.

Deze regeling heeft als doel het waarborgen van de samenhang van het belastingstelsel. Alhoewel dit doel juist is, gaat de regeling verder dan noodzakelijk is om dit doel te bereiken. Er zijn praktische moeilijkheden en de regeling belet ondernemingen in alle omstandigheden. Het valt dan ook niet te rechtvaardigen.

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