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European Union - “Abuse” of EU Holding Companies: Fundamental Freedoms, EC Parent-Subsidiary Directive and the French Constitution – Part1

European Union,France
Emmanuel Picq
European Taxation, 2009 (Volume 49), No 10
15 September 2009
Based on a real-life case study, this article examines the anti-abuse measure in Article 1(2) of the EC Parent-Subsidiary Directive (allowing for the application of domestic anti-abuse measures) in light of holding companies. In particular, the author looks at the French anti-abuse measure, compares it to similar measures of other states, discusses its compatibility with EC law and analyses it in light of the French Constitution. The discussion should be of particular interest for third-country groups, even those without participations in French companies.
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