Directe belasting: Commissie verwijst Italië en Luxemburg naar Hof van Justitie vanwege het mislukken van het doorvoeren van maatregelen inzake richtlijn moedermaatschappij-dochteronderneming (en)

The European Commission has decided to refer Italy and Luxembourg to the European Court of Justice for failure to adopt and notify the measures required for the implementation of Directive 2003/123/EC , amending the Parent Subsidiary Directive. These Member States have not fulfilled their obligations despite the Commission's formal requests of 5 July 2005 (IP/05/941 ).

Directive 2003/123/EC is designed to broaden the scope and improve the operation of the Parent Subsidiary Directive (Council Directive 90/435/EEC) that exempts from withholding tax dividends paid by a subsidiary located in one Member State to its parent company located in another Member State. It updates the list of companies covered by the 1990 Directive; it relaxes the condition for exempting dividends from withholding tax by reducing the participation threshold that establishes a parent/subsidiary relationship; and it eliminates double taxation for subsidiaries of subsidiary companies. Member States should have adopted their implementing measures by 1 January 2005 and notified these to the Commission.

Commission's case reference numbers are 2005/0358 (Italy) and 2005/0372 (Luxembourg).

For the latest general information on infringement measures against Member States see:

http://ec.europa.eu/community_law/eulaw/index_en.htm

For more information on the Directive see:

http://ec.europa.eu/taxation_customs/taxation/company_tax/gen_overview/index_en.htm