Ministre du Budget, des Comptes publics et de la Fonction publique v Accor SA (C-310/09)

Judgment of 15 Sept 2011

law://eu/cjeu/2009/c-310-09/para_42@2026-11-13

42Thus, a parent company which receives dividends from a resident subsidiary enjoys, in respect of those dividends, a tax credit which is equal to half of the sums paid in the form of dividends by that resident subsidiary, whilst such a tax credit is not granted in respect of dividends distributed by a non-resident subsidiary.