On 11 May 2023, the Court of Justice of The European Union (CJEU) issued its judgment in joined cases C-407/22 and C-408/22 on whether a French parent company should be entitled to deduct (neutralize) the taxable 5% add-back that represents non-deductible costs related to a participation when receiving dividends, if not a parent of an integrated tax group. The judgment addresses cases involving French parent companies that received dividends from subsidiaries established in Member States other than France in 2011 and 2012. In both cases, the companies deducted the dividends received, except for the 5% add-back, but later claimed reimbursement...