Eqiom Revisited: The French Supreme Administrative Court Applies the Beneficial Owner Test under the EU Parent Subsidiary Directive

Stankiewicz, L.

Eqiom Revisited: The French Supreme Administrative Court Applies the Beneficial Owner Test under the EU Parent Subsidiary Directive

Journal

Author

Stankiewicz, L.

Country

France

Published Date

18 January 2021

Issue

European Taxation 2021 (Volume 61), No. 2/3

DOI

https://doi.org/10.59403/2rghdfr

Document

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In this note, the author discusses the first French Supreme Administrative Court decision to apply the ECJ principles outlined in the Danish beneficial ownership cases in the context of the EU Parent-Subsidiary Directive (90/435).

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Eqiom Revisited: The French Supreme Administrative Court Applies the Beneficial Owner Test under the EU Parent Subsidiary Directive