The French tax administration published a second Guideline on 12 July 2007 (4 C-8-07), which lays down the procedural aspects pertaining to the exemption from French withholding tax on dividends paid by French companies to EEA parent companies, following the ECJ decision in Case C- 170/05  Denkavit delivered on 14 December 2006. The tax administration set out the main principl…