Opinion Statement ECJ-TF 3/2018 on the Case C-650/16, Bevola, concerning the utilisation of “definitive losses” attributable to a foreign permanent establishment

2018-11-15T11:29:30+00:00

CFE Tax Advisers Europe has published an Opinion Statement on the Court of Justice decision of 12 June 2018, in Case C-650/16 Bevola, concerning the utilisation of “definitive losses” attributable to a foreign permanent establishment and the viability of the Marks & Spencer “definitive losses” doctrine. CFE welcomes the Court’s approach in Bevola, under [...]

Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits (LoB) Clauses with the EU Fundamental Freedoms

2018-04-30T13:46:32+00:00

CFE Tax Advisers Europe has published an Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits (LoB) Clauses with the EU Fundamental Freedoms. The Opinion Statement argues that the LoB clauses contained in Double Taxation Treaties are likely to be incompatible with the EU fundamental freedoms, in particular restricting the freedom of establishment due [...]

ECJ-TF Opinion Statement 4/2017 on the decision of the Court of Justice of the EU in Case C-283/15, X

2018-03-28T12:11:40+00:00

This Opinion Statement comments on the decision of 9 February 2017 of the Court of Justice of the EU in Case C-283/15, X (“pro-rata personal deductions”), concerning personal and family tax benefits in multi-state situations. We invite you to read the Opinion Statement available at the link below.   DOWNLOAD PUBLICATION

ECJ-TF Opinion Statement 3/2017 on the judgment of the Court of Justice of the EU in Case C-682/15, Berlioz Investment Fund SA

2018-03-28T12:11:59+00:00

This is an Opinion Statement prepared by the CFE ECJ Task Force on the Case C-682/15, Berlioz Investment Fund SA, in which the Grand Chamber of the Court of Justice of the European Union (ECJ) delivered its judgment on 16 May 2017, following the Opinion of Advocate General Wathelet of 10 January 2017. The case concerned the [...]

Opinion Statement ECJ-TF 1/2017 on the Case C-464/14, concerning the free movement of capital and third countries

2018-05-15T13:08:10+00:00

This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-464/14, SECIL, in which the 5th Chamber of the Court of Justice of the European Union (ECJ) delivered its judgment on 24 November 2016, following the Opinion of Advocate General Wathelet of 27 January 2016. The case concerned the discriminatory [...]

Opinion Statement ECJ-TF 2/2016 on the Case C-18/15, on the admissibility of gross withholding taxation of interest

2018-05-15T14:11:27+00:00

This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-18/15, in which the 5th Chamber of the Court of Justice of the European Union (ECJ) delivered its judgment on 13 July 2016, following the opinion of Advocate General Juliane Kokott of 17 March 2016. It is a response to [...]

Opinion Statement ECJ-TF 1/2016 on the Cases C-10/14, C-14/14, X, and C-17/14, on the Dutch dividend with-holding tax

2018-05-15T13:00:48+00:00

This is an Opinion Statement prepared by the CFE ECJ Task Force on combined Cases C-10/14, C-14/14 and C-17/14, in which the 3rd Chamber of the Court of Justice of the European Union (ECJ) delivered its judgment on 17 September 2015, following the Opinion of Advocate General Jääskinen of 25 June 2015. The cases [...]

Opinion Statement ECJ-TF 4/2015 on the Case C-386/14, on the French “intégration fiscale”

2018-05-16T08:16:20+00:00

This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-386/14, in which the 2nd Chamber of the Court of Justice of the European Union (ECJ) delivered its judgment on 2 September 2015, following the opinion of Advocate General Kokott of 11 June 2015. The judgment, which has also been [...]