Brussels, 13/03/2014 (Agence Europe) - On 12 March, the European Court of Justice ruled in Case C-375/12 that in order to calculate the tax cap which gives the right to a tax refund in France after a certain percentage of income has been paid in tax, the French tax office must take account of tax paid at source in another member state. The French rules, which currently only allow the award of a tax credit for an amount equivalent to the tax paid abroad, are an unjustified restriction on the...