Case C-416/17 | Commission v France

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Series Details C-416/17
Publication Date 2017
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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.

Source Link http://curia.europa.eu/juris/documents.jsf?num=C-416/17
Related Links
Official
Judgment of the ECJ in Case C-416/17 https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62017CJ0416
CJEU: Press Release, 04.10.2018: Judgment in Case C-416/17 Commission v France https://curia.europa.eu/jcms/upload/docs/application/pdf/2018-10/cp180144en.pdf

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