Gaz De France : Dividends to Companies Not Listed in the Parent-Subsidiary Directive are Not Exempt

In Gaz de France the ECJ held that an SAS does not fall within the personal scope of the ParentSubsidiary Directive, as it is not listed in the Annex thereto. Furthermore, it concludes that the exclusion of an SAS from that scope does not constitute unequal treatment. The authors closely examine, and criticize, the rather restrictive approach that led to those conclusions. Subsequently, an overview is provided of the potential implications of Gaz de France

MoreLess

Year of publication:	2014
Authors:	Boulogne, Frederik
Other Persons:	Geursen, Wessel (contributor)
Publisher:	[2014]: [S.l.] : SSRN
Subject:	Frankreich \| France \| Dividende \| Dividend \| Aktiengesellschaft \| Listed company

Extent:	1 Online-Ressource (16 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: European Taxation, 2010 (Volume 50), No. 4 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments February 2, 2010 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013043885

Gaz De France : Dividends to Companies Not Listed in the Parent­-Subsidiary Directive are Not Exempt

Gaz De France : Dividends to Companies Not Listed in the Parent-Subsidiary Directive are Not Exempt