France - The French Anti-Abuse Rule Implementing the EU Parent-Subsidiary Directive (90/435) is Contrary to EU Law
- L. Romanelli
- European Taxation, 2018 (Volume 58), No 1
- 13 December 2017
This note examines the ECJ’s decision in Eqiom SAS (Case C-6/16), wherein the Court decided that the anti-abuse provision in article 119b(3) of the French General Tax Code is not compatible with EU law.