OrbitaxFrench Administrative Court Issues Decision Implementing CJEU Judgment on the Tax Treatment of Dividends Received by Loss-Making Companies
|Approved Changes|France
The French Council of State (Conseil d'État - Supreme Administrative Court) issued a decision on 27 February 2019 concerning the differing French tax treatment of dividend income of a resident company versus a non-resident company in a loss-making position, which was ruled on by the Court of Justice of the European Union (CJEU) in a judgment issued in November 2018 ({News-2018-11-28/A/3-previo…
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