Brussels, 12/06/2015 (Agence Europe) - French regulations impose a 5% tax rate on dividends received by parent companies on the shares they hold in subsidiaries established in other member states. Yet dividends are not taxed when the subsidiaries are established in France. This represents an unjustified restriction on the freedom of establishment.
That is the opinion delivered by Advocate General Juliane Kokott on Thursday 11 June in case C-386/14 to the Court of Justice of the EU. The...