CFE - Opinion Statement ECJ-TF 2/2018 on the ECJ Decision of 7 September 2017 in Eqiom (Case C-6/16), Concerning the Compatibility of the French Anti-Abuse Rule Regarding Outbound Dividends with the EU Parent-Subsidiary Directive (2011/96) and the Fundamental Freedoms
- CFE ECJ Task Force
- European Taxation, 2018 (Volume 58), No 10
- 4 September 2018
This CFE Opinion Statement, submitted to the European Institutions in May 2018, addresses the ECJ’s decision in Eqiom (Case C-6/16), which concerns the EU law compatibility of the French anti-abuse rule regarding outbound dividends.