Santander scores a win

CJEU decision on withholding tax triggers a run for refunds, say Xenia Legendre and Bruno Knadjian

The Court of Justice of the European Union (CJEU) gave its landmark decision on the FIM Santander case (C-338/11 to C347-11) on 10 May 2012. Judges ruled that foreign investment funds that invest in French companies should not be liable to pay French withholding tax on dividends as French investment funds do not have to pay it.

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