Mot-clef : held

Dividends distribution tax (3%) held unconstitutional; possible refund opportunities

The French Constitutional Court (Conseil Constitutionnel) issued a decision holding that the 3% tax imposed on distributions of dividends is unconstitutional. The case identifying information is : N° 2017-660 (6 October 2017) Implications of this decision Prior decisions of the French Constitutional Court and of …

Mots-clefs : , , , , , ,