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France - The French Anti-Abuse Rule Implementing the EU Parent-Subsidiary Directive (90/435) is Contrary to EU Law

Luca Romanelli

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Abstract

This note examines the ECJ’s decision in Eqiom SAS (Case C-6/16), wherein the Court decided that the anti-abuse provision in article 119b(3) of the French General Tax Code is not compatible with EU law.

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What this paper is about

This note examines the ECJ’s decision in Eqiom SAS (Case C-6/16), wherein the Court decided that the anti-abuse provision in article 119b(3) of the French General Tax Code is not compatible with EU law.

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Available abstract

This note examines the ECJ’s decision in Eqiom SAS (Case C-6/16), wherein the Court decided that the anti-abuse provision in article 119b(3) of the French General Tax Code is not compatible with EU law.

Key concepts: Directive, Law, Political science, Member states, Business, European union, International trade, Computer science

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France - The French Anti-Abuse Rule Implementing the EU Parent-Subsidiary Directive (90/435) is Contrary to EU Law — Research Paper | ScholarLens