Maître Catherine TAURAND

Avocat au barreau de Paris

Compétences : Droit public, Droit fiscal et droit douanier

Barreau : Paris

Adresse : 15 RUE DE VEZELAY 75008 PARIS

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jurisprudence fiscale CJCE: retenue à la source sur les dividendes sortants: UE/EEE

Article juridique

Par Me Catherine TAURAND

Par un très récent arrêt du 19 novembre 2009 (CJCE 2ème ch. 19 nov. 2009, C-540/07), la Cour de justice des communautés européennes a condamné l'Italie, dans le cadre d'une procédure en manquement, au motif que celle-ci soumettait les dividendes distribués à des sociétés établies dans d'autres Etats membres de l'UE à un régime fiscal moins favorable que celui appliqué aux dividendes distribués aux sociétés résidentes.

En revanche, elle confirme que la législation italienne sur ce point est justifiée à l'égard des Etats parties de l'EEE (Islande, Norvège, Liechtenstein) eu égard au motif de lutte contre la fraude fiscale (intérêt général).