{"id":10866,"date":"2026-09-30T20:11:37","date_gmt":"2026-09-30T18:11:37","guid":{"rendered":"https:\/\/www.clarelegal.com\/?p=10866"},"modified":"2026-10-02T22:35:25","modified_gmt":"2026-10-02T20:35:25","slug":"abuse-of-rights-and-the-parent-subsidiary-regime-the-case-where-the-tax-exemption-for-dividends-received-by-a-parent-company-is-not-considered-to-serve-an-exclusively-tax-related-purpose","status":"publish","type":"post","link":"https:\/\/www.clarelegal.com\/en\/case-law\/abuse-of-rights-and-the-parent-subsidiary-regime-the-case-where-the-tax-exemption-for-dividends-received-by-a-parent-company-is-not-considered-to-serve-an-exclusively-tax-related-purpose\/","title":{"rendered":"Abuse of Rights and the Parent-Subsidiary Regime – the case where the tax exemption for dividends received by a parent company is not considered to serve an exclusively tax-related purpose"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"

In the Aub\u00e9par Industries decision, the Council of State held that, even in the case of a tax arrangement combining an exemption for dividends received from a subsidiary and a deduction for provisions for the impairment of securities issued by that same subsidiary, penalties for abuse of rights do not apply if the parent company can prove that there was a valid reason for restructuring the group\u2019s companies.<\/p>\n","protected":false},"author":2,"featured_media":9249,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[40],"tags":[80],"class_list":["post-10866","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-case-law","tag-tax"],"acf":[],"yoast_head":"\nAbuse of Rights and the Parent-Subsidiary Regime - the case where the tax exemption for dividends received by a parent company is not considered to 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