| Author (Corporate) | European Court of Justice, Information Service |
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| Publisher | European Court of Justice (ECJ) |
| Series Details | C-416/17 |
| Publication Date | 2017 |
| Content Type | Overview |
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Summary: The Conseil d’État should have referred a question to the Court for a preliminary ruling concerning the interpretation of EU law, in order to determine whether it was necessary to refuse to take into account the tax incurred by a non-resident subsidiary on the profits underlying dividends redistributed by a non-resident company. By disregarding the mechanism for the avoidance of economic double taxation, France failed to fulfil its obligations under EU law. |
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| Source Link | Link to Main Source http://curia.europa.eu/juris/documents.jsf?num=C-416/17 |
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| Subject Categories | Law |
| Subject Tags | EU Law, National Law | Legal Systems |
| Keywords | CJEU Judgments |
| Countries / Regions | France |
| International Organisations | European Union [EU] |
