Opinion Statement ECJ 3/2025 on withholding taxes, losses and territoriality in the decision of the CJEU in Case C-601/23, Credit Suisse Securities (Europe) Ltd

by brodiemcintosh | Oct 8, 2025

CFE Tax Advisers Europe’s ECJ Task Force has issued an Opinion Statement on Case C-601/23, Credit Suisse Securities (Europe) Ltd v Diputación Foral de Bizkaia, in which the Court of Justice of the EU examined whether the denial of a withholding tax refund to a...

Opinion Statement ECJ 2/2025 on the Interpretation of the Anti-abuse Provision in the Parent Subsidiary Directive in Case C-228/24, Nordcurrent

by brodiemcintosh | May 21, 2025

CFE Tax Advisers Europe has published an Opinion Statement prepared by its ECJ Task Force on the Nordcurrent Group UAB case, Case C-228/24 (the “Nordcurrent Case”), in which the Court of Justice of the EU (Sixth Chamber) delivered its decision on 03 April...

Opinion Statement ECJ 1/2025 on Legal Professional Privilege and the Validity of Certain Provisions of DAC6 in light of the Charter of Fundamental Rights of the European Union & CJEU Decisions in C-694/20 Orde van Vlaamse Balies and C-623/22 Belgian Association of Tax Lawyers

by brodiemcintosh | Feb 25, 2025

The CFE has issued an Opinion Statement prepared by the CFE ECJ Task Force on the decisions of the CJEU in C-694/20 and Case C-623/22 on the validity of certain aspects of DAC6 as regards the Charter of Fundamental Rights of the European Union (the “DAC6 cases”). The...

Opinion Statement ECJ-TF 2/2023 on Case C-83/21, Airbnb Ireland and Airbnb Payments UK on accessory tax obligations imposed on digital service providers

by brodiemcintosh | Jul 14, 2023

The CFE ECJ Task Force has issued an Opinion Statement on the ECJ decision of 22 December 2022 in case C-83/21, Airbnb Ireland and Airbnb Payments UK decided following the Opinion of AG Szpunar delivered on 7 July 2022. Inter alia, at issue was the compatibility with...

Opinion Statement ECJ-TF 1/2023 on Case C-707/20, Gallaher Limited, on the taxation of capital gains in intra-group transfers

by brodiemcintosh | Jul 10, 2023

The CFE ECJ Task Force has issued an Opinion Statement on the ECJ decision of 16 February 2023 in Case C-707/20, Gallaher Limited, the last UK direct tax case before the CJEU. Gallaher concerns the compatibility of the United Kingdom’s group transfer rules with EU...