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Opinion Statement CFE 4/2025 on Technical Simplification of EU’s Anti-Tax Avoidance Directive
CFE Tax Advisers Europe has prepared an Opinion Statement concerning potential technical simplification of the EU Anti-Tax Avoidance Directive (ATAD). CFE welcomes the Commission’s focus on simplification and supports the objectives set out in the Council Conclusions...
CFE’s Tax Top 5 – 8 December 2025
BRUSSELS | 8 DECEMBER 2025 OECD Establish Framework for Automatic Exchange of Information on Immovable Property Last week, twenty-six jurisdictions pledged to implement the new OECD framework for the automatic exchange of information on offshore real estate, marking...
Opinion Statement ECJ 4/2025 on the exemption of inbound dividends from non-corporate taxes under the Parent-Subsidiary Directive in the Decision of the CJEU in Joined Cases C-92/24 – C-94/24, Banca Mediolanum
CFE Tax Advisers Europe’s ECJ Task Force has issued an Opinion Statement on the judgment delivered on 1 August 2025 in Banca Mediolanum (Joined Cases C-92/24 to C-94/24), in which the CJEU examined whether the exemption for inbound dividends under Article 4(1)(a) of...
