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Fox Rothschild LLP | European Union, France | 9 Jun 2011

European Court of Justice decision in Prunus Sarl v. France (C-38409) has major tax implications for companies established in certain off shore tax havens or territories

France for years has imposed an annual tax of 3 of the value of immovable property situated in France when that property was owned, directly or indirectly, by a legal person.

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