Court of Justice 16 October 2003, C-334/02 (Commission of the European Communities v French Republic.)

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European Union · · · Cited by 3 · 16-10-2003

Opinion of the Advocate-General Opinion of the Advocate-General 1. Under French personal income tax legislation, returns on certain investments are exempt from tax if the taxable person opts for a deduction at source, provided that the debtor of the income is resident or established in France. 2.

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