Cross border intra-group financing in France after the Conseil d’Etat Decisions of 30 December 2003 - EC Tax Review View Cross border intra-group financing in France after the Conseil d’Etat Decisions of 30 December 2003 by - EC Tax Review Cross border intra-group financing in France after the Conseil d’Etat Decisions of 30 December 2003 13 4 EC Tax Review