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Image header Agence Europe
Europe Daily Bulletin No. 11380
Contents Publication in full By article 18 / 26
COURT OF JUSTICE OF THE EU / (ae) taxation

French “parent/subsidiaries” taxation conflicts with EU law

Brussels, 02/09/2015 (Agence Europe) - The French rules which establish differentiated treatment for tax exemptions on dividends received between parent companies whose subsidiaries exist solely on French soil and those in other member state is incompatible with EU law, as it runs counter to the principle of the freedom of establishment, the Court of Justice of the EU ruled in a judgment dated Wednesday 2 September (case C-386/14).

The law in question stipulates that the dividends received...

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