In Ministre du Budget des Comptes publics et de la Fonction publique v Accor SA (ECJ Case C-310/09) the ECJ held that what are now Articles 49 and 63 of the TFEU ‘preclude legislation of a Member State intended to eliminate economic double taxation of dividends such as that at issue in the main proceedings which allows a parent company to set off against the advance payment for which it is liable when it redistributes to its shareholders dividends paid by its subsidiaries the tax credit applied to the distribution of those dividends if they originate from a subsidiary established in that Member State but does not offer that option if those dividends originate from a subsidiary established in another Member State since in that case that legislation does not give entitlement to a...
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In Ministre du Budget des Comptes publics et de la Fonction publique v Accor SA (ECJ Case C-310/09) the ECJ held that what are now Articles 49 and 63 of the TFEU ‘preclude legislation of a Member State intended to eliminate economic double taxation of dividends such as that at issue in the main proceedings which allows a parent company to set off against the advance payment for which it is liable when it redistributes to its shareholders dividends paid by its subsidiaries the tax credit applied to the distribution of those dividends if they originate from a subsidiary established in that Member State but does not offer that option if those dividends originate from a subsidiary established in another Member State since in that case that legislation does not give entitlement to a...
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