On 29 December 2014, France's Constitutional Court issued its rulings on the compatibility of the Second Amended Finance Act for 2014 and the Finance Act for 2015 with the French Constitution. The bills for each were approved by the French Parliament on 18 December 2014. Second Amended Finance Act for 2014 In regard to the Second Amending Finance Act 2014, two of the Act's provisions were found to be unconstitutional. The first provisions found unconstitutional is the denial of participation exemption when the dividends are paid out of profits not subject to corporate income tax or similar tax because the...