Op-Ed: “On Schneider Electric – The Alignment Of EU Secondary Law ...

Op-Ed: “On Schneider Electric – the alignment of EU secondary law with primary law. Case C‑556/20” By Ricardo García Antón

Ricardo García Antón

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Schneider Electric (C-556/20) concerns an advance tax payment (‘précompte mobilier’) required by Article 223 sexies of the French Tax Code. French companies had to make such payment when redistributing dividends to their shareholders, if the company profits to be distributed (in this case, the dividends received by third companies) were not subject to corporation tax at the normal rate. This system also granted a tax credit to the French parent company: but it was not granted to recipients of dividends in cases involving foreign subsidiaries. In Accor (C-310/09) and Commission v France (C-416/17), the Court of Justice held that such refusal of the tax credit was a clear infringement of the fundamental freedoms of establishment and capita

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