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German dividend withholding tax violates the principle of freemovement of capital (ECJ,October 20, 2011, c28409) impact on the French withholding tax levied on outbound dividends paid to European pension funds and certain minority shareholders?

• Orrick Herrington & Sutcliffe LLP
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• European Union, France, Germany
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• February 21 2012

The ECJ decided in a judgment rendered on October 20, 2011 (C 28409) that the German withholding tax violates the principle of free movement of capital guaranteed by the TFEUEEA Treaties