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...