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France - Commission v. France (Case C-416/17): How a Tax Dispute Gave the ECJ the Opportunity to Add a New Piece to Its Cilfit (Case 283/81) Puzzle

Country:
France
Author:
F. Sicard
Issue:
European Taxation, 2019 (Volume 59), No 2/3
Published:
17 January 2019
In the context of a longstanding dispute over the tax treatment of dividends in France (the “précompte mobilier” dispute), the ECJ ruled, for the first time, that a Member State had failed to fulfil its obligations under EU law because its Supreme Court did not make a reference for a preliminary ruling to the ECJ. This note comments on the decision in Commission v. France (Case C-416/17), first providing background and then assessing its impact on future case law developments.
 
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