This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. <pclass=”intro”>>The French Administrative Supreme Court overturned on 1 March 2023 an
Tax consolidation: Steria does not extend to dividends paid by non-EU companies
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. In two decisions issued on 14 April 2022 (n° 19VE03912 and