Opinion Statement ECJ-TF 1/2016 on the Cases C-10/14, C-14/14, X, and C-17/14, on the Dutch dividend with-holding tax

by | Feb 15, 2016

This is an Opinion Statement prepared by the CFE ECJ Task Force on combined Cases C-10/14, C-14/14 and C-17/14, in which the 3rd Chamber of the Court of Justice of the European Union (ECJ) delivered its judgment on 17 September 2015, following the Opinion of Advocate...

Opinion Statement FC 1/2016 on the public consultation Re-launch of the CCCTB

by | Jan 16, 2016

This is an Opinion Statement of the CFE Fiscal Committee, responding to the European Commission´s public e-consultation on a re-launch of the Common Consolidated Corporate Tax Base (CCCTB, in the following: 3CTB), conducted between October 2015 and January 2016. In...

Opinion Statement ECJ-TF 4/2015 on the Case C-386/14, on the French “intégration fiscale”

by | Jan 16, 2016

This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-386/14, in which the 2nd Chamber of the Court of Justice of the European Union (ECJ) delivered its judgment on 2 September 2015, following the opinion of Advocate General Kokott of 11 June 2015....

Opinion Statement ECJ-TF 3/2015 on the Case C-512/13, on “horizontal discrimination”

by | Oct 15, 2015

This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-512/13, C.G. Sopora, which was decided by the Grand Chamber of the Court of Justice of the European Union (ECJ) on 24 February 2015. DOWNLOAD

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

by | Oct 15, 2015

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...