CFE - Opinion Statement ECJ-TF 2/2018 on the ECJ Decision of 7 September 2017 in Eqiom (Case C-6/16), Concerning the Compatibility of the French Anti-Abuse Rule Regarding Outbound Dividends with the EU Parent-Subsidiary Directive (2011/96) and the Fundamental Freedoms

• Autores: CFE ECJ Task Force
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 10, 2018, págs. 471-479
• Idioma: inglés
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• Resumen

  • This CFE Opinion Statement, submitted to the European Institutions in May 2018, addresses the ECJ’s decision in Eqiom (Case C-6/16), which concerns the EU law compatibility of the French anti-abuse rule regarding outbound dividends.