European Court rules against tax on foreign funds in France

Thu May 10, 2012

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The European Court of Justice has ruled the French government is unable to levy a withholding tax on foreign investment funds investing in French companies.

Prior to today’s judgment (10 May 2012), under French corporate tax law, France levied a withholding tax of 15%, or in some cases 25%, on foreign investment funds investing in French companies while French investment funds were exempt.

The court considers that the French...

ISSN: 2151-1845 / CDC10004H


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