French Tax Update - New EUCJ Case On Dividend Withholding, Q2 Noteworthy Case Law, Amending Finance Law For 2014, and Parent-Subsidiary Directive Modification

The present French Tax Update will look over (i) a new case pending before the European Union Court of Justice ("EUCJ") that involves the dividend withholding applied under Dutch tax law ("SG Case"), (ii) recent case law decisions issued by the EUCJ, the French Constitutional Court (Conseil constitutionnel) and the French Administrative Supreme Court (Conseil d'Etat), (iii) the main provisions of the first Amending Finance Law for 2014 (Première loi de finances rectificative pour 2014, "2014 Amending Finance Law"), and (iv) an update with respect to the modification of the EU Parent-Subsidiary Directive ("PSD").

Please contact Siamak Mostafavi if you are interested in this issue.