On September 2, 2015, the Court of Justice of the European Union (CJEU) ruled that the French rules that allow a French parent company a full exemption in respect of dividends received from domestic subsidiaries under a group taxation regime, but effectively tax (up to) 5% of dividends received from shareholdings in EU subsidiaries, are in breach of the freedom of establishment. The CJEU’s decision is also interesting for the Netherlands in that the decision offers possibilities for claiming, in cross-border situations, certain benefits available under the Dutch fiscal unity regime in domestic situations that do not relate to foreign loss deduction or tax-neutral intra-group transactions.
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