European Court of Justice (Second Chamber)

R. Silva de Lapuerta, President of the Chamber, K. Lenaerts (Rapporteur), Vice-President of the Court, J.-C. Bonichot, A. Arabadjiev and C. Lycourgos, (Judges), J. Kokott, Advocate General

Judgment delivered 2 September 2015*

Freedom of establishment – French group taxation – Exemption for group dividends based on residence qualification – Dividends paid by non-resident subsidiaries – Non-deductible costs and expenses related to such shareholdings – Directive 90/435/EEC, art. 4(2).

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