With the decision of the Constitutional Court of September 30, 2016, the conclusion of the Advocate General Kokott on the Belgium Fairness Tax last week and the Financial law presented
Dividends received from 95% outside EU held subsidiaries: French corporate tax paid on the fixed proportion of costs and expenses should be claimed
As released in our Tax Alert dated 2 September 2015, the Court of Justice of the European Union concluded in the Groupe Steria SCA case (C-386/14) that the differentiated taxation
Dividends received from 95% EU subsidiaries: CJEU rules French tax consolidation regime infringes EU law
In an awaited decision issued on 2 September 2015 (case C-386/14), the Court of Justice of the European Union (CJEU) concludes that the difference in taxation of dividends received by
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
As a reminder, article 145-6b ter of the French tax code (now codified in identical terms under article 145-6c of the French tax code) excludes from the benefit of tax
French corporate income tax surcharge of 3% on dividends: buy-back of shares achieved before January 1st, 2015
French companies must claim the 3% surtax paid in 2014 relating to a buy-back of shares by the deadline of December 31, 2016. The Surpreme Court, by a decision of April
French corporate income tax surcharge of 3% on dividends: Claims to be filed now
French companies should take precautionary action now in order to claim the French corporate income tax surcharge of 3% paid in 2014, 2015 and 2016. Last week, a so called