On 11 June 2015, an opinion of Advocate General (AG) Kokott on whether certain French group tax rules violate freedom of establishment was published on the site of the Court of Justice of the European Union (CJEU). The opinion is in regard to a case being dealt with by the Versailles Administrative Court of Appeal concerning a French company seeking to deduct a 5% proportion for costs and expenses that would be allowed for dividends from a French subsidiary but not from a non-resident subsidi…