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CJEU Rules on French Tax Credit for Tax Withheld on Dividends Paid from Other EU Member States

|Treaty Development|European Union-France-Italy-Netherlands- ...
European Union-France-Italy-Netherlands-United Kingdom

On 25 February 2021, the Court of Justice of the European Union issued its judgment in a case concerning tax credits provided in France with respect to dividend income on which tax was withheld in other EU Member States. The case involved SGAM Banque, established in France, which is part of the tax-integrated group parented by Société Générale, also established in France. In the years ended 20…

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