Opinion Statement ECJ-TF 1/2022 on the CJEU decision in Case C-437/19, État luxembourgeois v L, on the conditions for information requests and taxpayer remedies
Opinion Statement ECJ-TF 1/2022 on the CJEU decision in Case C-437/19, État luxembourgeois v L, on the conditions for information requests and taxpayer remedies
CFE has published an Opinion Statement prepared by the [...]
Living CFE – July to December 2021
CFE Tax Advisers Europe is pleased to share the [...]
CFE’s EU Tax Policy Report – Semester II 2021
CFE Tax Advisers Europe has now published its EU [...]
CFE Tax Advisers Europe Annual Report 2021
We are very pleased to inform you that CFE [...]
Opinion Statement ECJ-TF 3/2021 on the CJEU decision in Case C-388/19, MK v Autoridade Tributária e Aduaneira, on the taxpayers’ option to avoid discriminatory taxation of capital gains
Opinion Statement ECJ-TF 3/2021 on the CJEU decision in Case C-388/19, MK v Autoridade Tributária e Aduaneira, on the taxpayers’ option to avoid discriminatory taxation of capital gains
CFE has published an Opinion Statement prepared by the [...]
Opinion Statement ECJ-TF 2/2021 on the CJEU decision in Case C-403/19, Société Générale, on the calculation of the maximum amount of a foreign direct tax credit
Opinion Statement ECJ-TF 2/2021 on the CJEU decision in Case C-403/19, Société Générale, on the calculation of the maximum amount of a foreign direct tax credit
CFE has published an Opinion Statement prepared by the [...]
Opinion Statement on Fighting the Use of Shell Entities for Tax Purposes
CFE considers the present EU anti-avoidance framework (based primarily [...]
Living CFE – January to June 2021
CFE Tax Advisers Europe is pleased to share the [...]
Opinion Statement on Issues With the Supply of Goods With Transport Under e-Commerce Rules
Determining the nature of a transaction is one of [...]
CFE’s EU Tax Policy Report – Semester I 2021
CFE Tax Advisers Europe has now published its EU [...]
Professional Judgment in Tax Planning – An Ethics Quality Bar for All Tax Advisers
Professional Judgment in Tax Planning - An Ethics Quality [...]
Opinion Statement on the EU Consultation on Current VAT Rules for Insurance & Financial Services
CFE Tax Advisers Europe, the leading body representing European [...]
Opinion Statement on the EU Digital Levy Consultation
CFE takes note of the Digital Levy Roadmap and [...]
Opinion Statement ECJ-TF 1/2021 on the CJEU decision in Case C-484/19, Lexel AB, concerning the application of Swedish interest deductibility rules
Opinion Statement ECJ-TF 1/2021 on the CJEU decision in Case C-484/19, Lexel AB, concerning the application of Swedish interest deductibility rules
CFE has published an Opinion Statement prepared by the [...]
Opinion Statement on the European Commission Initiative/Roadmap for Reform on Cross-Border Provision on Professional Services of March 2021
CFE Tax Advisers Europe, the leading body representing European [...]
Living CFE – July to December 2020
CFE Tax Advisers Europe is pleased to share the [...]
CFE’s EU Tax Policy Report – Semester II 2020
CFE Tax Advisers Europe has now published its EU [...]
CFE Tax Advisers Europe Annual Report 2020
The CFE Tax Advisers Europe, in cooperation with IBFD, [...]
Opinion Statement CFE 2/2020 on the 2020 OECD Consultation on the Pillar 1 & 2 Blueprints
CFE takes note of the blueprints for Pillar 1 [...]
Opinion Statement FC 7/2020 on the EU Consultations on the Carbon Border Adjustment Mechanism & Energy Taxation Directive
CFE Tax Advisers Europe welcomes the opportunity to provide [...]
Opinion Statement ECJ-TF 3/2020 on the General Court judgments in Cases T-778/16 and T-892/16, Ireland v. Commission and Apple v. Commission
CFE has published an Opinion Statement prepared by the [...]
Opinion Statement PAC 4/2020 on the European Commission Initiative/Roadmap for Communication and Recommendation to Improve the Situation of Taxpayers in the Single Market
Opinion Statement PAC 4/2020 on the European Commission Initiative/Roadmap for Communication and Recommendation to Improve the Situation of Taxpayers in the Single Market
CFE Tax Advisers Europe, the leading body representing European [...]
Taxpayers’ Rights & The Model Taxpayer Charter
CFE Tax Advisers Europe has long advocated the fundamental [...]
CFE’s EU Tax Top 5 – Round-up of EU Tax Policy News – 12 October 2020
BRUSSELS | 12 OCTOBER 2020 OECD Digital Tax Webcast Update [...]
Opinion Statement FC 6/2020 on the EU Consultation on the EU TOMS VAT Regime
CFE Tax Advisers Europe welcomed the recent opportunity to [...]
CFE’s EU Tax Top 5 – Round-up of EU Tax Policy News – 5 October 2020
BRUSSELS | 28 SEPTEMBER 2020 EU Commission Publishes VAT E-Commerce [...]
CFE’s Global Tax Top 10 – September 2020
BRUSSELS | SEPTEMBER 2020 New CFE Executive Board Appointed by [...]
Opinion Statement ECJ-TF 2/2020 on the CJEU decision in Case C-75/18, Vodafone, on progressive turnover taxes
The CFE ECJ Task Force has prepared an Opinion [...]
CFE’s EU Tax Top 5 – Round-up of EU Tax Policy News – 28 September 2020
BRUSSELS | 28 SEPTEMBER 2020 New CFE Executive Board Appointed [...]
New CFE Executive Board for 2021 – 2022 Appointed by General Assembly
CFE Tax Advisers Europe is pleased to announce that [...]
CFE Opinion Statement on Tax Good Governance Priorities
At the commencement of the new mandate of the [...]
CFE Opinion Statement PAC 3/2020 on the EU Commission Consultation on the AML Action Plan
CFE Tax Advisers Europe has published a statement responding [...]
Opinion Statement FC 5/2020 on Unharmonized Reporting Obligations in VAT
CFE Tax Advisers Europe has published a statement addressed [...]
CFE’s EU Tax Policy Report – Semester I 2020
CFE Tax Advisers Europe has now published its EU [...]
CFE Tax Technical Focus – Edition I – January to June 2020
The Executive Board is pleased to share the CFE [...]
Living CFE – January to June 2020
CFE Tax Advisers Europe is pleased to share the [...]
European Tax Professionals Call for Better Tax Governance – Joint Statement of CFE Tax Advisers Europe and Accountancy Europe
European Tax Professionals Call for Better Tax Governance - [...]
CFE Opinion Statement TTC 1/2020 on Tax Administration Data Collection Practices
The CFE Tax Technology Committee was established in January [...]
CFE Opinion Statement – EU Action Concerning Leniency on DAC6 Enforcement of Penalties
CFE Tax Advisers Europe has published a statement addressed [...]
CFE Technical & Publications Update – October 2019 to March 2020
The Executive Board is pleased to share the CFE [...]
CFE Opinion Statement CFE 1/2020 on the potential Commission initiative to strengthen the Directive on Administrative Cooperation in Direct Taxation
CFE Opinion Statement CFE 1/2020 on the potential Commission initiative to strengthen the Directive on Administrative Cooperation in Direct Taxation
This Opinion Statement discusses the EU Commission consultation undertaken [...]
CFE Opinion Statement FC 4/2020 concerning double taxation in VAT
Double taxation in all its forms inhibits the single [...]
CFE Opinion Statement FC 3/2020 on the Directive on Tax Dispute Resolution Mechanisms in the European Union
Double taxation impedes the ability of entrepreneurs operating cross-border [...]
CFE Opinion Statement FC 2/2020 concerning the deduction of import VAT on the import of goods
The CFE Fiscal Committee has prepared an Opinion Statement [...]
Opinion Statement FC 1/2020 on the harmonisation of VAT penalties in the EU
The CFE Fiscal Committee has prepared an Opinion Statement [...]
Advance Pricing Arrangements: Optimal Tool – Optimal Framework?
CFE Tax Advisers Europe President, Professor Piergiorgio Valente, has [...]
CFE’s EU Tax Policy Report – Semester II 2019
CFE Tax Advisers Europe has now published its EU [...]
Opinion Statement ECJ-TF 1/2020 on the Starbucks and Fiat State Aid Decisions
The CFE ECJ Task Force has prepared an Opinion [...]
The CFE 60th Anniversary Book
Last year, CFE Tax Advisers Europe celebrated its [...]
CFE Tax Advisers Europe Annual Report 2019
CFE Tax Advisers Europe, in cooperation with IBFD, has [...]
Opinion Statement ECJ-TF 4/2019 on the CJEU decision in Case C-135/17, X-GmbH, concerning the application of the German CFC legislation in relation to third countries
Opinion Statement ECJ-TF 4/2019 on the CJEU decision in Case C-135/17, X-GmbH, concerning the application of the German CFC legislation in relation to third countries
The CFE ECJ Task Force has prepared an Opinion [...]
CFE Tax Advisers Europe Response to the OECD Consultation on the Global Anti-Base Erosion Proposal under Pillar Two
CFE Tax Advisers Europe has now published an Opinion [...]
Opinion Statement on the Commission consultation on amending Directive 2006/112/EC, as regards provisions relating to distance sales of goods and certain domestic supplies of goods
Opinion Statement on the Commission consultation on amending Directive 2006/112/EC, as regards provisions relating to distance sales of goods and certain domestic supplies of goods
This Opinion Statement was prepared by way of response [...]
CFE Tax Advisers Europe Response to the OECD Consultation on a Unified Approach under Pillar One
CFE Tax Advisers Europe has now published an Opinion [...]
CFE Tax Advisers Europe and GTAP Leading the Work on Taxpayer Charters and Rights
Four years of joint efforts and concerted actions between CFE, AOTCA and STEP (founding [...]
CFE 60th Anniversary Liber Amicorum
In this Liber Amicorum, compiled in honour of the [...]
Opinion Statement ECJ-TF 3/2019 on the CJEU decision of 22 November 2018 in Case C-575/17, Sofina, on withholding taxes, losses and territoriality
Opinion Statement ECJ-TF 3/2019 on the CJEU decision of 22 November 2018 in Case C-575/17, Sofina, on withholding taxes, losses and territoriality
The CFE ECJ Task Force has prepared an Opinion [...]
CFE Opinion Statement on the Implications of the CJEU Decision in Iberdrola on Input Tax Deduction
This Opinion Statement discusses the implications of the decision [...]
CFE Opinion Statement on Tax Advisers Policy Priorities 2019 – 2024
As the EU institutions are considering the policy priorities [...]
CFE’s EU Tax Policy Report – Semester I 2019
CFE Tax Advisers Europe has now published its EU [...]
Opinion Statement ECJ-TF 2/2019 on the CJEU decisions concerning the “Beneficial Ownership”
CFE Tax Advisers Europe acknowledges that the “Danish beneficial [...]
Opinion Statement on the OECD Consultation on Draft Report on Tax Morale
The Global Tax Advisers Platform (“GTAP”) has published an [...]
Opinion Statement on the CJEU Case C-382/16 Hornbach (Transfer-Pricing/ Commercial Justification for Breach of the Arm’s Length Principle)
CFE Tax Advisers Europe has published an opinion statement on [...]
CFE Response to the OECD Consultation on Taxation of the Digital Economy
CFE has published an Opinion Statement that sets out [...]
Opinion Statement on EU Supranational Risk Assessment Report for Anti-Money Laundering Risks
CFE Tax Advisers Europe has published an Opinion Statement [...]
CFE EU Tax Policy Report – IV. Edition
CFE Tax Advisers Europe has now published its EU [...]
EU & Global Tax Policy Developments 2018
The 2018 EU & Global Tax Policy Developments publication [...]
CFE Technical & Policy Publications of 2018
The CFE 2018 Technical & Policy Publications is a [...]
EU & Global Tax Policy Developments 2017
The 2017 EU & Global Tax Policy Developments publication [...]
CFE Technical & Policy Publications of 2017
This document is a collection of all CFE Opinion [...]
CFE Biannual Publications Report 2017-2018
In 2017 and 2018, CFE Tax Advisers Europe continued [...]
CFE Tax Advisers Europe Annual Report 2018
The CFE Tax Advisers Europe, in cooperation with IBFD, [...]
CFE Opinion Statement FC 9/2018 on the notion of “minimal human intervention” in the definition of “electronically supplied services”
This Opinion Statement discusses the implications of the European [...]
Opinion Statement FC 10/2018 on Tax Competition and Competitiveness
This Opinion Statement sets out CFE’s general views on [...]
Opinion Statement FC 5/2018 – Practical Difficulties Arising from the Practices and Procedures of the CJEU
This Opinion Statement details practical difficulties encountered by members [...]
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
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
CFE Tax Advisers Europe has published an Opinion Statement [...]
Results of the CFE Survey on the Implementation of the 4th AML Directive
BACKGROUND EU Member states had until 26 June 2017 [...]
Opinion Statement FC 7/2018 as regards the Commission proposal to introduce detailed technical measures for the operation of the definitive VAT system
Opinion Statement FC 7/2018 as regards the Commission proposal to introduce detailed technical measures for the operation of the definitive VAT system
CFE Tax Advisers Europe has issued an Opinion Statement [...]
Opinion Statement PAC 4/2018 on the EU Whistleblowers Protection
CFE Tax Advisers Europe has issued an Opinion Statement [...]
Opinion Statement PAC 5/2018 on the legal professional privilege reporting waiver set out in the EU Mandatory Disclosure Rules Directive (DAC6)
CFE Tax Advisers Europe has issued an Opinion Statement PAC [...]
CFE EU Tax Policy Report – III. Edition
CFE Tax Advisers Europe has now published its EU [...]
Opinion Statement FC 6/2018 on a Proposal for a Council Directive amending Directive 2006/112/EC, on the common system of value added tax as regards the special scheme for small enterprises
Opinion Statement FC 6/2018 on a Proposal for a Council Directive amending Directive 2006/112/EC, on the common system of value added tax as regards the special scheme for small enterprises
CFE Tax Advisers Europe has issued an Opinion Statement [...]
Opinion Statement on a Proposal for a Council Directive amending Directive 2006/112/EC, as regards rates of Value Added Tax (COM(2016)758 final, of 1 December 2017 and COM/2018/20 of 28 January 2018)
Opinion Statement on a Proposal for a Council Directive amending Directive 2006/112/EC, as regards rates of Value Added Tax (COM(2016)758 final, of 1 December 2017 and COM/2018/20 of 28 January 2018)
CFE Tax Advisers Europe has issued an Opinion Statement [...]
Opinion Statement on the Importance of Taxpayers Rights, Codes and Charters on Tax Good Governance
CFE Tax Advisers Europe has issued an Opinion Statement on [...]
Opinion Statement on Problems Caused by VAT Numbers
CFE Tax Advisers Europe has issued an Opinion Statement [...]
Opinion Statement on EU Commission Digital Services Tax Proposal
CFE Tax Advisers Europe has issued an Opinion Statement [...]
ECJ Opinion Statement on the Case C-6/16, Eqiom, concerning compatibility of the French anti-abuse rule regarding outbound dividends with the Parent-Subsidiary Directive and the EU fundamental freedoms
ECJ Opinion Statement on the Case C-6/16, Eqiom, concerning compatibility of the French anti-abuse rule regarding outbound dividends with the Parent-Subsidiary Directive and the EU fundamental freedoms
CFE welcomes the ECJ Eqiom judgment. In an international [...]
Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits (LoB) Clauses with the EU Fundamental Freedoms
CFE Tax Advisers Europe has published an Opinion Statement [...]
CFE Annual Report 2017
The CFE, in cooperation with IBFD, published its Annual [...]
PAC Opinion Statement 2/2018 on the European Parliament Inquiry Recommendations
The CFE has published an Opinion Statement PAC 2/2018 [...]
PAC Opinion Statement 1/2018 on the OECD Consultation on Mandatory Disclosure Rules
On behalf of the Global Tax Advisers’ Cooperation Forum (GTACF), [...]
CFE EU Tax Policy Report – II. Edition
Please see attached the second edition of the CFE Publication [...]
ECJ-TF Opinion Statement 4/2017 on the decision of the Court of Justice of the EU in Case C-283/15, X
This Opinion Statement comments on the decision of 9 [...]
FC Opinion Statement 10/2017 – Position Paper on the EU Public Consultation on the Fair Taxation of the Digital Economy
This Opinion Statement by the CFE Fiscal Committee is [...]
FC Opinion Statement 09/2017 on the European Commission Proposals on the way towards a single European VAT area
The CFE has today published an Opinion Statement on the [...]
CFE Opinion Statement FC 08/2017 Response to OECD request for input regarding tax and digitalisation
This Opinion Statement by the CFE Fiscal Committee is [...]
CFE Comments on the European Commission Tax Whistleblowing Questionnaire
The attached letter supplements the CFE response to the [...]
FC Opinion Statement 07/2017 on Tax Certainty
In a time of immense change in the international [...]
FC Opinion Statement 6/2017 on Negotiating DTCs with Developing Countries
The Opinion Statement concerns the Working Paper prepared by [...]
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
This is an Opinion Statement prepared by the CFE [...]
Opinion Statement FC 05/2017 VAT exemption of services provided by an independent group of persons (Article 132 (1) (f) of Directive 2006/112/EC)
In four pending cases, the Court of Justice of [...]
Opinion Statement FC 4/2017 on the proposed Directive on Double Taxation Dispute Resolution Mechanisms in the European Union
The CFE welcomes the Commission’s proposals to expand and [...]
Opinion Statement FC 3/2017 on the proposed Directives for the introduction of a Common Corporate Tax Base & Common Consolidated Corporate Tax Base
Opinion Statement FC 3/2017 on the proposed Directives for the introduction of a Common Corporate Tax Base & Common Consolidated Corporate Tax Base
This is an Opinion Statement of the CFE Fiscal [...]
Opinion Statement FC 02/2017 on the Response to Consultation on the OECD BEPS Action 6 Public Discussion Draft on non-CIV examples
This Opinion Statement by the CFE Fiscal Committee relates [...]
FC Opinion Statement 01/2017 – VAT Groupings & Related Issues Concerned with Fixed Establishments & the Cost Sharing Exemption
CFE has published an Opinion Statement examining VAT Groupings [...]
CFE Opinion Statement on the EC Intermediaries Directive Proposal
Opinion Statement PAC 3/2017 on the European Commission Proposal [...]
Opinion Statement PAC 2/2017 on the European Commission public consultation on protection of whistleblowers
CFE, the European association of tax advisers, is pleased [...]
Opinion Statement ECJ-TF 2/2017 on the Cases C-20/15 P and C-21/15 P, concerning the requirements of selec-tive aid in the sense of Art. 107 TFEU
This is an Opinion Statement prepared by the CFE [...]
CFE EU Tax Policy Report – I. Edition
Please see attached the first edition of the CFE Publication [...]
CFE Annual Report 2016
The CFE, in cooperation with IBFD, published its Annual [...]
Opinion Statement PAC/FC 1/2017 on the European Commission public consultation ‘Disincentives for advisers and intermediaries for potentially aggressive tax planning schemes’
Opinion Statement PAC/FC 1/2017 on the European Commission public consultation ‘Disincentives for advisers and intermediaries for potentially aggressive tax planning schemes’
CFE, the leading European federation of tax advisers, is [...]
Opinion Statement ECJ-TF 1/2017 on the Case C-464/14, concerning the free movement of capital and third countries
This is an Opinion Statement prepared by the CFE [...]
Opinion Statement FC 15/2016 on European tax advisers´ tax policy priorities 2016/2
This Opinion Statement is based on a letter sent [...]
Opinion Statement FC 14/2016 on the OECD Discussion Draft on Branch mismatch structures (BEPS Action 2)
This Opinion Statement by the CFE Fiscal Committee relates [...]
Opinion Statement FC 13/2016 on the OECD Discussion Draft (BEPS Action 7) Additional guidance on the attribution of profits to permanent establishments
Opinion Statement FC 13/2016 on the OECD Discussion Draft (BEPS Action 7) Additional guidance on the attribution of profits to permanent establishments
This Opinion Statement relates to the OECD Discussion Draft [...]
Opinion Statement FC 12/2016 on the OECD Public Discussion Draft (BEPS Actions 8-10) Revised Guidance on Profit Splits
This Opinion Statement relates to the OECD Discussion Draft [...]
Opinion Statement PAC 4/2016 on the Regulation of cross-border professional services
Opinion Statement PAC 4/2016 on the Regulation of cross-border [...]
Opinion Statement ECJ-TF 2/2016 on the Case C-18/15, on the admissibility of gross withholding taxation of interest
This is an Opinion Statement prepared by the CFE [...]
Opinion Statement FC 11/2016 on the OECD Public Discussion Draft (BEPS Action 4) Elements of the design and operation of the group ratio rule
This Opinion Statement by the CFE Fiscal Committee relates [...]
Opinion Statement FC 10/2016 on the Communication COM(2016)148 on an Action Plan for VAT
On 7 April 2016, the European Commission has issued [...]
Opinion Statement PAC 3/2016 and FC 9/2016 on the draft Report on tax rulings and other measures similar in nature or effect
On 25 May 2016, the CFE has addressed the [...]
Opinion Statement PAC 2/2016 and FC 8/2016 The role of tax advisers with regard to tax avoidance
Opinion Statement PAC 2/2016 and FC 8/2016. The role [...]
Opinion Statement PAC 1/2016 on a “Fair Taxpayer Label”
CFE is commenting on the proposal for a Fair [...]
Opinion Statement FC 6/2016 on improving double taxation dispute resolution mechanisms
The CFE has read with interest the content of [...]
Opinion Statement FC 4/2016 on the OECD BEPS Final Recommendations
Since 2014, the CFE and AOTCA have released 17 [...]
Opinion Statement FC 3/2016 on the European Commission´s proposal for an Anti-Tax Avoidance Directive
This Opinion Statement relates to the European Commission´s proposal [...]
Opinion Statement FC 2/2016 on the VAT treatment of cross-border services connected with immovable property
Opinion Statement FC 2/2016 on the VAT treatment of [...]
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
This is an Opinion Statement prepared by the CFE [...]
Opinion Statement FC 1/2016 on the public consultation Re-launch of the CCCTB
This is an Opinion Statement of the CFE Fiscal [...]
Opinion Statement ECJ-TF 4/2015 on the Case C-386/14, on the French “intégration fiscale”
This is an Opinion Statement prepared by the CFE [...]
Opinion Statement ECJ-TF 3/2015 on the Case C-512/13, on “horizontal discrimination”
This is an Opinion Statement prepared by the CFE [...]
Opinion Statement ECJ-TF 2/2015 on the Case C-172/13, concerning the “Marks & Spencer exception”
This is an Opinion Statement prepared by the CFE [...]
Opinion Statement ECJ-TF 1/2015 on the Cases C-127/12 and C-211/13, concerning inheritance taxation
This is an Opinion Statement prepared by the CFE [...]
Opinion Statement ECJ-TF 4/2014 on the Cases C-39/13, C-40/13 and C-41/13, on the requirements to form “fiscal unity”
This is an Opinion Statement prepared by the CFE [...]
Opinion Statement ECJ-TF 3/2014 on the case C-164/12, concerning taxation of unrealized gains upon a reorganisation within the EU
This is an Opinion Statement prepared by the CFE [...]
Opinion Statement ECJ-TF 2/2014 on the case C-276/12, concerning taxpayer’s rights in case of exchange of information upon request
Opinion Statement ECJ-TF 2/2014 of the CFE on the [...]
Opinion Statement ECJ-TF 1/2014 on the case C-617/10, Åkerberg Fransson
Opinion Statement ECJ-TF 1/2014 of the CFE on the [...]
Opinion Statement ECJ-TF 4/2013 on the case C-425/11, concerning personal tax benefits in Germany for Swiss residents
This Opinion Statement analyses the ECJ decision on the [...]
Opinion Statement ECJ-TF 3/2013 on the case A Oy (C-123/11) and the use of cross-border losses
This Opinion Statement analyses Case C-123/11 A Oy, concerning [...]
CFE European Professional Affairs Handbook for Tax Advisers
This Handbook has been designed as an overview and [...]
Opinion Statement ECJ-TK on the case C-210/06, Cartesio Oktató és Szolgáltató BT
This is an Opinion Statement on the ECJ judgment [...]
Opinion Statement ECJ-TK on the case C-282/07, Belgium SPF Finance V. Truck Center SA
This is an Opinion Statement on the ECJ judgment [...]
Opinion Statement ECJ-TK on the case C-475/03, Regional Tax on Productive Activities
This is an opinion statement prepared by the Task [...]