OrbitaxFrench Supreme Court Decision Reinforces that the Exemption from 3% Tax on Dividend Distributions Applies for Foreign Groups
|Approved Changes|France
On 29 March 2017, the French Council of State (Conseil d'État - Supreme Court) issued its decision that the exemption from the 3% tax on profit (dividend) distributions (previously) only available for French tax-consolidated groups is incompatible with the EU Convention for the Protection of Human Rights and Fundamental Freedoms. The limit of the exemption to French consolidated groups was also…
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