Judgment of the Court (Fifth Chamber) of 4 October 2018
European Commission v French Republic
Failure of a Member State to fulfil obligations — Articles 49 and 63 TFEU and the third paragraph of Article 267 TFEU — Series of charges to tax — Difference in treatment according to the Member State of residence of the sub-subsidiary — Reimbursement of the advance payment of tax unduly paid — Requirements relating to the evidence establishing a right to such reimbursement — Capping of the right to reimbursement — Discrimination — National court adjudicating at last instance — Obligation to make a reference for a preliminary ruling
Case C-416/17
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2018:626 |
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Judgment
ECLI:EU:C:2018:811 |
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