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Europe Daily Bulletin No. 10246

29 October 2010
Contents Publication in full By article 28 / 29
GENERAL NEWS / (eu) eu/court of justice
French tax rules are justified, despite discriminatory aspects

Brussels, 28/10/2010 (Agence Europe) - The French rule that allows companies registered in Liechtenstein to be exempt from 3% of the annual tax on the market value of buildings they own in France does not contravene the agreement on the European Economic Area (EEA) because although it restricts the principle of free circulation of capital under the EEA, the French rule can be justified for “imperious reasons of general interest” in order to combat tax fraud and the need to preserve tax...

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