OrbitaxCJEU Holds EU Law Precludes French Anti-Abuse Restrictions on Dividend Exemption under Parent-Subsidiary Directive
|Approved Changes|France-European Union-Luxembourg
On 7 September 2017, a judgment was issued from the Court of Justice of the European Union (CJEU) concerning the French anti-abuse provision that limits the dividend exemption where dividends are paid to a parent company resident in another EU Member State and that parent is controlled by residents of a non-EU State. In its judgment, the CJEU agreed with an earlier Advocate General opinion tha…
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