Eqiom Revisited: The French Supreme Administrative Court Applies the Beneficial Owner Test under the EU Parent Subsidiary Directive

Lukasz Stankiewicz (1)

1 Equipe de droit public de Lyon

Domaines: Droit

Lukasz Stankiewicz. Eqiom Revisited: The French Supreme Administrative Court Applies the Beneficial Owner Test under the EU Parent Subsidiary Directive. European Taxation, 2021, 2-3, pp.117-119. ⟨hal-03329330⟩