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 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 as it deals with the institutional questions asked by the Swedish court.