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

2021-09-20T10:04:01+02:00

CFE has published an Opinion Statement prepared by the CFE ECJ Task Force on the CJEU decision of 25 February 2021 in Case C-403/19, Société Générale, on the calculation of the maximum amount of a foreign direct tax credit. In Société Générale the Court confirmed previous case law and held that the French method [...]

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

2021-04-09T11:46:55+02:00

CFE has published an Opinion Statement prepared by the CFE ECJ Task Force on the CJEU decision of January 20, 2021, in Case C-484/19, Lexel AB, concerning the application of Swedish interest deductibility rules. The ECJ held that the Swedish rules were not compatible with the freedom of establishment. It held that the different [...]

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

2020-12-16T09:17:58+01:00

CFE has published an Opinion Statement prepared by the CFE ECJ Task Force on the cases Ireland v Commission (T-778/16) and Apple Sales International and Apple Operations Europe v Commission (T-892/16),  decided by the General Court (GC) on the 15 July 2020. This follows the earlier judgments rendered by the GC in the Starbucks [...]

Opinion Statement ECJ-TF 1/2020 on the Starbucks and Fiat State Aid Decisions

2020-01-28T14:57:03+01:00

The CFE ECJ Task Force has prepared an Opinion Statement on the General Court decisions of 24 September 2019, in Cases C-760/15 & T-636/16, The Netherlands v. Commission (Starbucks), and Cases T-755/15 and T-759/15, Luxembourg v. Commission (Fiat Finance and Trade), on State Aid granted by transfer pricing rulings. These decisions are the first [...]

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

2019-12-12T12:07:02+01:00

The CFE ECJ Task Force has prepared an Opinion Statement on Case C-135/17, X GmbH, in which the Court of Justice of the EU (Grand Chamber) (ECJ) delivered its judgment on 26 February 2019. In general terms, the ECJ largely followed the opinion given by Advocate General Mengozzi on 5 December 2018, and held [...]

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

2019-10-11T10:26:18+02:00

The CFE ECJ Task Force has prepared an Opinion Statement on the Sofina-case, in which the Fifth Chamber of the Court of Justice of the EU delivered its decision on 22 November 2018. In the decision, the Court held that the imposition of French dividend withholding tax violated the freedom of capital movement in [...]

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

2019-10-23T17:53:51+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+01:00

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 [...]

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

2018-05-30T14:30:43+02:00

CFE welcomes the ECJ Eqiom judgment. In an international context where the fight against tax avoidance and aggressive tax planning is intensifying, it is important to preserve the fundamental principles of a balanced tax system: free choice of the least taxed route, legal certainty, respect of the principles concerning the burden of proof etc. [...]

Go to Top