Question 1, Case A (Part 1).
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The case „Saint-Gobain“ was about a French company having a PE in Germany that held participations in foreign companies incl. companies in non-EU member states. As Germany granted the participation exemption only in tax treaties the PE was not entitled to this participation exemption. A PE is not a (independent) person and cannot invoke treaty benefits. The court decided that the French company was discriminated. The freedom of establishment ensures that each European company may freely choose which business form they use for doing business abroad.
If the French company was a Russian company the letter was not entitled to the benefits of the EC-Treaty. Russia is not a EU Member State. The ECJ would not be involved, the court has to rule about the interpretation of European law that is not subject to the case.
ECJ’s Case Law on Double Taxation
Profit Share (3)
DTC law (cont.)
DTC Law (cont.)