Opinion Statement ECJ-TF 2/2015 on the Case C-172/13, concerning the “Marks & Spencer exception”

2018-05-15T14:04:10+02:00

This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-172/13, European Commission v United Kingdom, which was decided by the Grand Chamber of the Court of Justice of the European Union (ECJ) on 3 February 2015. This case is in some ways a follow-up to the ECJ’s decision in [...]

Opinion Statement ECJ-TF 1/2015 on the Cases C-127/12 and C-211/13, concerning inheritance taxation

2018-05-15T12:54:59+02:00

This is an Opinion Statement prepared by the CFE ECJ Task Force1 concerning two decisions rendered by the ECJ in September 2014 regarding compatibility of inheritance taxation with the fundamental freedoms. DOWNLOAD

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”

2018-05-15T16:08:38+02:00

This is an Opinion Statement prepared by the CFE ECJ Task Force on Joined Cases C-39/13, C-40/13 and C-41/13, SCA Group Holding BV et al, which were decided by the Second Chamber of the Court of Justice of the European Union on 12 June 2014. DOWNLOAD

Opinion Statement ECJ-TF 3/2014 on the case C-164/12, concerning taxation of unrealized gains upon a reorganisation within the EU

2018-05-15T14:50:17+02:00

This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-164/12, DMC. After illustrating the facts of the DMC case and the preliminary questions, this document will focus on selected critical points from this case by pointing out some differences between it and its most immediate relevant precedent, National Grid [...]

Opinion Statement ECJ-TF 1/2014 on the case C-617/10, Åkerberg Fransson

2018-05-15T11:25:24+02:00

Opinion Statement ECJ-TF 1/2014 of the CFE on the decision of the European Court of Justice in case C-617/10, Åkerberg Fransson, concerning ne bis in idem in tax law. This Opinion Statement comments only on the issues of particular interest for taxpayers and their advisors. It does therefore not deal with the judgment insofar [...]

Opinion Statement ECJ-TF 4/2013 on the case C-425/11, concerning personal tax benefits in Germany for Swiss residents

2018-05-15T14:59:15+02:00

This Opinion Statement analyses the ECJ decision on the Case C-425/11 Katja Ettwein, concerning a personal tax advantage for self-employed frontier workers under the 2002 ECSwitzerland Agreement on the free movement of persons (the “Agreement”). DOWNLOAD

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