TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Commission refers France to the Court of Justice for its tax treatment of dividends

The European Commission has requested France to comply fully with a judgment of the Court of Justice of the European Union (CJEU) of 15 September 2011 concerning the refund of tax paid in France by companies with subsidiaries in other countries of the European Union.

The Commission has referred France to the CJEU for continued discrimination in the Commission’s view for its tax treatment of dividends originating in other EU Member States. The Commission sent France a letter of formal notice on 27 November 2014, followed by a reasoned opinion on 29 April 2016 and the Commission is now bringing the matter before the Court of Justice of the European Union.