FRANCE – ECJ
March 1st, 2002
BY PHILIP FINE
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 ...
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