The Court of Justice has given a judgment in the case AFEP.

Article 4 of Council Directive 2011/96/EU precludes a levy such as that provided for in Article 235ter ZCA of the General Tax Code, which is payable on the distribution of profits by parent companies that are liable to corporation tax in France and is assessed on the basis of the sums distributed.




Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Vennootschapsbelasting, Dividendbelasting

H&I: Previews


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