This Opinion Statement details practical difficulties encountered by members of the CFE in cases heard by the Court of Justice of the European Union. The CFE is appreciative of the significant contribution that the Court of Justice has made to develop European...
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...