OrbitaxCJEU Holds Differing French Tax Treatment of Dividends Received by Resident and Non-Resident Loss-Making Companies Violates EU Law
|Approved Changes|European Union-France
On 22 November 2018, the Court of Justice of The European Union (CJEU) issued its judgment concerning whether the differing French tax treatment of dividend income of a resident company versus a non-resident company constitutes a restriction on the free movement of capital in violation of EU law.
The case involved three Belgium-based companies, Sofina SA, Rebelco SA, and Sidro SA, which recei…
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