Action in the case Commission v France.
The European Commission complains that France, through the settled case-law of the Conseil d'État, its highest administrative court, refused to give full effect to the judgment of the Court of Justice in Case C-310/09, Ministre du Budget, des Comptes publics et de la Fonction publique v Accor SA, in particular in imposing restrictions contrary to EU law for the reimbursement of a tax unduly levied, namely withholding tax. 
In its judgment in Accor, handed down following a preliminary question, the Court of Justice found that the French tax rules seeking to eliminate economic double taxation of dividends maintained discrimination in respect of taxation of dividends which have their source in other EU Member States. The taxes which the Court has found to be contrary to EU law must thus be reimbursed.

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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