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10.9.2011   

EN

Official Journal of the European Union

C 269/33

Reference for a preliminary ruling from the Tribunal Administratif de Montreuil (France) lodged on 4 July 2011 — Santander Asset Management SGIIC SA, on behalf of FIM Santander Top 25 Euro Fi v Direction des résidents à l’étranger et des services généraux

(Case C-338/11)

2011/C 269/64

Language of the case: French

Referring court

Tribunal Administratif de Montreuil

Parties to the main proceedings

Applicant: Société Santander Asset Management SGIIC SA, on behalf of FIM Santander Top 25 Euro Fi

Defendant: Direction des résidents à l’étranger et des services généraux

Questions referred

1.

Must the situation of the shareholders be taken into account together with that of undertakings for collective investments in transferable securities (UCITS)?

2.

If so, what are the conditions under which the withholding tax at issue may be regarded as consistent with the principle of free movement of capital?