Meilicke is similar to Haribo save that in Meilicke the questions referred explicitly state the impossibility of showing underlying tax in portfolio situations.

The Accor case asks whether the French “précompte” system, which had some similarities to ACT, is contrary to Community Law. When distributing a dividend, the précompte allows a company to deduct from its advance tax payment the tax paid by its subsidiary only if that subsidiary is resident in France. The reference also asks if it would be contrary to EU Law to make a credit or repayment of tax subject to proof of the underlying foreign tax actually paid.