@article{stankiewicz:hal-03329330, TITLE = {{Eqiom Revisited: The French Supreme Administrative Court Applies the Beneficial Owner Test under the EU Parent Subsidiary Directive}}, AUTHOR = {Stankiewicz, Lukasz}, URL = {https://univ-lyon3.hal.science/hal-03329330}, JOURNAL = {{European Taxation}}, PUBLISHER = {{IBFD}}, NUMBER = {2-3}, PAGES = {117-119}, YEAR = {2021}, HAL_ID = {hal-03329330}, HAL_VERSION = {v1}, }