Supreme Court decisions of March 1st, 2017 French companies should take precautionary action now in order to claim the French CVAE (Cotisation sur la valeur ajoutée des entreprises) paid
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
End of exemption from surtax on distributions within tax-consolidated groups: no retroactive effect the French Government announced
The French Government has just announced that the end of the exemption from 3% surtax on distributions within tax consolidated groups will not have a retroactive effect.
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
French Corporate Income Tax Surcharge of 3% on Dividends: Claims to be filed now
Supreme Court decisions of June 27, 2016 French companies should take precautionary action now in order to claim the French corporate income tax surcharge of 3% paid in 2014, 2015