Dividends

• Dividends received from 95% outside EU held subsidiaries: French corporate tax paid on the fixed proportion of costs and expenses should be claimed

  Tax Controversy

  2016 November, 04

  Michel Guichard, Ruthy Zaghdoun

• Dividends received from 95% EU subsidiaries: CJEU rules French tax consolidation regime infringes EU law

  Group Taxation

  2016 September, 02

  Michel Guichard, Ruthy Zaghdoun

• Exlusion of the parent/subsidiary regime for non-voting shares provided by article 145-6b ter codified now in article 145-6c of the French tax code: Claims to be filed now

  Tax Controversy

  2016 May, 23

  Michel Guichard, Ruthy Zaghdoun

• French corporate income tax surcharge of 3% on dividends: buy-back of shares achieved before January 1^st, 2015

  Tax Controversy

  2016 April, 27

  Michel Guichard, Ruthy Zaghdoun

• French corporate income tax surcharge of 3% on dividends: Claims to be filed now

  Tax Controversy

  2016 April, 15

  Michel Guichard, Ruthy Zaghdoun