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? |