ߣߣÊÓƵ

Luxembourg, 10 March 2005

C-39/04, Laboratoires Fournier SA v Direction des vérifications nationales et internationales

Judgment of the Court of Justice (Third Chamber) on 10 March 2005 (link to English version when available).

Restrictions on the freedom to provide services - Tax legislation - Corporation tax - Tax credit for research
The case was referred to the Court by the Tribunal administratif, Dijon (France)

The Court ruled:

Accordingly, the answer to the questions referred must be that Article 49 EC precludes legislation of a Member State which restricts the benefit of a tax credit for research only to research carried out in that Member State.