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France - The French Anti-Abuse Rule Implementing the EU Parent-Subsidiary Directive (90/435) is Contrary to EU Law

Country:
France
Author:
L. Romanelli
Issue:
European Taxation, 2018 (Volume 58), No 1
Published:
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.
 
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