France - 3% Corporate Income Tax Surcharge on Distributed Income: The Beginning of the End?
- A. Mallaret
- European Taxation, 2017 (Volume 57), No 1
- 14 December 2016
Since its introduction in 2012, the future of the 3% corporate income tax surcharge on distributed income has become increasingly uncertain in light of certain case law. This note aims to provide an overview of the ongoing legal debate and of refund opportunities that require action before 31 December 2016.