On 7 September 2017, a judgment was issued from the Court of Justice of the European Union (CJEU) concerning the French anti-abuse provision that limits the dividend exemption where dividends are paid to a parent company resident in another EU Member State and that parent is controlled by residents of a non-EU State. In its judgment, the CJEU agreed with an earlier Advocate General opinion that the French anti-abuse provision is not consistent with EU Law ({News-2017-01-24/A/4-previous coverage}). The case involves a French resident company wholly owned by a Luxembourg company that was indirectly controlled by a company resident in...