OrbitaxGuideline on implications of ECJ's Denkavit case on French dividend withholding tax published
|Approved Changes|France
The French tax administration published Guideline 4 C-7-07 on 10 May 2007 on the implication of the ECJ decision in Case C- 170/05 Denkavit delivered on 14 December 2006. Details of the Guideline are summarized below.
(a) Background. On 14 December 2006, the European Court of Justice (ECJ) gave its decision in the case of Denkavit International BV, Denkavit France S…
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