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Europe Daily Bulletin No. 11857

8 September 2017
Contents Publication in full By article 29 / 32
COURT OF JUSTICE OF THE EU / Taxation
French legislation on tax exemption for dividends breaches 'parent/subsidiaries' directive
Brussels, 07/09/2017 (Agence Europe)

On Thursday 7 September (case C-6/16), the Court of Justice of the EU found that the refusal of the French authorities to grant an exemption from the withholding of tax on dividends paid by a French subsidiary to its parent company in another member state (Luxembourg) on the grounds that the parent company in question is indirectly controlled by a company established outside the EU  (in Switzerland) and has failed to the absence of tax abuse is disproportionate with regard to the...

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