Opinion Statement ECJ-TF 2/2019 on the CJEU decisions concerning the “Beneficial Ownership”

2019-06-24T15:55:42+02:00

CFE Tax Advisers Europe acknowledges that the “Danish beneficial ownership cases” address a number of important and timely issues, especially with regard to the concept of abuse in EU law. Those include (1) the expansion of the general anti-abuse principle enshrined in EU law to areas of tax law that are subject to minimum [...]

Opinion Statement on the CJEU Case C-382/16 Hornbach (Transfer-Pricing/ Commercial Justification for Breach of the Arm’s Length Principle)

2019-04-24T17:47:20+02:00

CFE Tax Advisers Europe has published an opinion statement on the judgment of the Court of Justice of the European Union in Case C-382/16, Hornbach-Baumarkt, concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises.CFE welcomes the Court’s approach in pursuing the SGI line of reasoning in allowing the taxpayer [...]

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+02:00

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+02:00

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+02:00

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+02:00

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+02:00

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 [...]