The European Commission has today asked France to comply fully with a judgment (in Case C-310/09 Accor) of the Court of Justice of the European Union (CJEU) of 15 September 2011.

The dispute concerns the refund of tax paid in France by companies with subsidiaries in other countries of the European Union (under the ‘advance payment of tax' mechanism). Although the Council of State had referred questions for preliminary ruling to the Court, it then adopted a restrictive interpretation of the CJEU judgment in two judgments handed down in December 2012. The Commission takes the view that those judgments are incompatible with EU law.

Press release


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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