France - The French Anti-Abuse Rule Implementing the EU Parent-Subsidiary Directive (90/435) is Contrary to EU Law

• Autores: Luca Romanelli
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 1, 2018, págs. 38-41
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • This note examines the ECJ’s decision in Eqiom SAS (Case C-6/16), wherein the Court decided that the anti-abuse provision in article 119b(3) of the French General Tax Code is not compatible with EU law.