Mensuel de mars 2012 - Fonds d’investissement/Bourse

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France facing ECJ litigation and the risk of disbursing EUR 4.2 Billion to foreign investment funds on unduly levied withholding taxes
France has for many years applied a withholding tax to dividends paid to foreign investment funds but not to dividends paid to French investments funds. As a consequence, France is now facing thousands of claims of withholding tax - on the grounds of Article 63 of the Treaty of the Functioning of the European Union TFEU (free Movement of Capital) - lodged by foreign investment funds at the French tax authorities resulting in thousands of litigations referred to the French Courts. Atoz and Taxand are actively involved in claims of this withholding tax in 12 countries in Europe and were recently present at the hearing that took place at the ECJ on 16 February 2012. This hearing follows a preliminary ruling (Article 267 of the TFEU) requested on 4 July...
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