OrbitaxPreliminary ruling requested on compatibility of French participation exemption with Parent-Subsidiary Directive
|Approved Changes|France
The French Administrative Supreme Court requested in a decision on 17 January 2007 a preliminary ruling from the European Court of Justice (ECJ) on specific aspects of the French participation exemption set in Art. 216 of the French tax Code (Code Général des Impôts (CGI)). Details of the decision are summarized below.
Background
Under Art. 4 of the Parent…
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