Opinion Statement ECJ-TF 2/2018 on the ECJ Decision of 7 September 2017 in Eqiom (Case C-6/16), Concerning the Compatibility of the French Anti-Abuse Rule Regarding Outbound Dividends with the EU Parent-Subsidiary Directive (2011/96) and the Fundamental F

Type

Journal

Author

CFE ECJ Task Force

Country

CFE

Published Date

September 4, 2018

Issue

European Taxation 2018 (Volume 58), No. 10

DOI

https://doi.org/10.59403/g80dgf

Document

Go to Tax Research Platform

This CFE Opinion Statement, submitted to the European Institutions in May 2018, addresses the ECJ’s decision in Eqiom (Case C-6/16), which concerns the EU law compatibility of the French anti-abuse rule regarding outbound dividends.

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Opinion Statement ECJ-TF 2/2018 on the ECJ Decision of 7 September 2017 in Eqiom (Case C-6/16), Concerning the Compatibility of the French Anti-Abuse Rule Regarding Outbound Dividends with the EU Parent-Subsidiary Directive (2011/96) and the Fundamental F