La CJCE se prononce sur la compatibilité avec la directive mère-filiales du dispositif français incluant les crédits d'impôt étrangers dans la base de calcul de la quote-part de frais et charges de 5 %
| Auteur | Legal News |
Le Conseil d'Etat a soumis à la Cour de justice des communautés européennes une question préjudicielle portant sur la notion de bénéfices distribués par la société filiale au sens de la directive du 23 juillet 1990, concernant le régime fiscal commun applicable aux sociétés mères et filiales des Etats membres différents. La CJCE dans une décision du 3 avril 2008 a estimé que la notion de bénéfices distribués par le société filiale ne s'oppose pas à l'inclusion, dans ces bénéfices, des crédits d'impôt qui ont été octroyés en vue de compenser une retenue à la source opérée par l'Etat membre de la filiale dans le chef de la société...
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