According to the September infringements package: key decisions, issued 24 September 2015, the EU Commission has asked France to amend its rules regarding the refund of excess tax withheld on dividends to non-residents.
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The Commission has asked France to comply with the procedural rules when it refunds to non-residents the tax deducted at source which was not due on dividends.
Current tax provisions require non-resident taxpayers who have invested in companies established in France to …