OrbitaxECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
|Approved Changes|European Union-France
On 24 January 2008, Advocate General Eleanor Sharpston of the European Court of Justice (ECJ) gave her opinion in the case of Banque Féderative du Crédit Mutuel v. Ministre de l'Économie, des Finances et de l'Industrie (C-27/07). Details of the opinion are summarized below.
(a) Facts.
Community legislation
Under Art. 4(2) of the…
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