Court of Justice of the European Communities.

Judgment delivered 28 January 1986.

Shareholders’ tax credits – EEC – French corporation tax – Insurance companies – Freedom of establishment – Action by Commission under Art. 169 EEC – France refused to grant tax credit on receipt of dividends from French companies, to branches or agencies in France of insurance companies resident in other Member States – Whether France had failed to fulfil obligations under EEC Treaty – EEC Treaty, Art. 52.

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