FRANCE – ECJ

Keith Nuthall
THE EUROPEAN Commission is taking France to the European Court of Justice for applying a reduced rate of withholding tax on income from investments and contracts with a debtor who is resident or established in France, while not allowing this tax break when the debtor lives in another EU Member State. The tax concession covers income derived respectively from interest, arrears and other profits from state funds, bonds, shareholdings, bills and other debt securities, deposits, sureties, current accounts, capitalisation of bonds or contracts and ...


Full access to this article can be arranged with permission from the client that first ordered it. Please contact us to request access. Entries are uploaded to our archive at least one year after being published by a client – free access is restricted to International News Services journalists for background research only. The article date indicates when copy was filed to a client, not when posted to this archive. Upon client requests, International News Services will remove such articles from the archive or not upload them in the first place. They are included to demonstrate the breadth of topics undertaken by the agency and also to help promote clients’ coverage.