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In a decision rendered on 14 October 2020, the French Administrative Supreme Court confirmed the incompatibility of the provisions of article 244 bis B of the French tax code with EU law (CE 14 October 2020, n°421 524). This decision could potentially lead to the non-taxation of capital gains deriving from the sale of shares in French companies (which are not real estate companies) by companies established in the European Union (notably in Denmark, Italy and Spain). This decision should also allow the European companies that have paid the tax since 2018 to ask for a refund. Do not hesitate to contact us for further information.
