Luxembourg, 21/12/2006 (Agence Europe) - In a judgment delivered on 14 December (case C 170/05), the Court of Justice states that French national legislation restricts freedom of establishment, since it makes dividends received by a non-resident parent company liable to a withholding tax, while almost fully exempting dividends received by a resident parent company. The judgment found in favour of a Dutch parent company which claimed tax discrimination against its French subsidiaries. France...