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”)....
This Opinion Statement analyses Case C-123/11 A Oy, concerning the possibility of using Swedish losses in Finland following a merger which made the losses unusable in Sweden. DOWNLOAD
This Handbook has been designed as an overview and a starting point for professionals looking for information on the conditions of practicing their profession in another CFE country. It can only provide a general picture of the legal situation in the countries...
This is an Opinion Statement on the ECJ judgment of Belgium SPF Finance V. Truck Center SA, Case C 282/07, Judgment of the 22nd December 2008. DOWNLOAD
