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 parent companies of a tax consolidated group depending on whether the subsidiaries are established in France or the EU, is contrary to the freedom of establishment. The CJEU decision follows the opinion issued by Advocate General Kokott on 11 June 2015.
