Market leading insight for tax experts
View online issue

France: EU-source dividend tax refund opportunity

printer Mail

The CJEU has held in Groupe Steria SCA that the French taxation of EU-source dividends – which involves including 5% of dividends received from EU subsidiaries in French taxable income but fully exempting dividends received from French tax-consolidated subsidiaries – amounted to discrimination and was incompatible with the freedom of establishment principle in EU law, reports EY.

Issue: 1276
Categories: News