The CJEU has held in Groupe Steria SCAthat the French taxation of EU-source dividends – which involves including 5% of dividends received from EU subsidiaries in Fr
The CJEU has held in Groupe Steria SCAthat the French taxation of EU-source dividends – which involves including 5% of dividends received from EU subsidiaries in French taxable income but fully exempting dividends received from French tax-consolidated subsidiaries – amounted to discrimination and was incompatible with the freedom of establishment principle in EU law, reports EY.
The CJEU has held in Groupe Steria SCAthat the French taxation of EU-source dividends – which involves including 5% of dividends received from EU subsidiaries in Fr
The CJEU has held in Groupe Steria SCAthat the French taxation of EU-source dividends – which involves including 5% of dividends received from EU subsidiaries in French taxable income but fully exempting dividends received from French tax-consolidated subsidiaries – amounted to discrimination and was incompatible with the freedom of establishment principle in EU law, reports EY.
