Court of Justice 24 January 2008, C-27/07 (Banque Fédérative du Crédit Mutuel v Ministre de l’Économie, des Finances et de l’Industrie.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. The present reference from the French Conseil d’État (Council of State) seeks an interpretation of Articles 4 and 7(2) of the Parent/Subsidiary Directive (2) (‘the Directive’). 2. The Directive is best understood against the background of the broader problem it seeks to address. Taxation of intra-group dividends 3.