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
Restrictions on the freedom to provide services - Tax legislation - Corporation tax - Tax credit for
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.