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Highest court rules tax exception for structures established in EU countries is unconstitutional – Russell-Cooke in STEP International News Digest

03 March, 2017

On 1 March 2017, France's highest court decided that the provision, under Art.123 bis of Law 2009-1674 – for an exception to the deemed income tax charge for entities (e.g. trusts) established in the European Union (EU) – is unconstitutional.

Senior associate in the French team Patrick Delas comments on entities in ‘tax-privileged territories.’

View the full article in STEP International News Digest.