Opinion Statement ECJ 4/2025 on the exemption of inbound dividends from non-corporate taxes under the Parent-Subsidiary Directive in the Decision of the CJEU in Joined Cases C-92/24 – C-94/24, Banca Mediolanum

Opinion Statement ECJ 4/2025 on the exemption of inbound dividends from non-corporate taxes under the Parent-Subsidiary Directive in the Decision of the CJEU in Joined Cases C-92/24 – C-94/24, Banca Mediolanum

by | Dec 4, 2025

CFE Tax Advisers Europe’s ECJ Task Force has issued an Opinion Statement on the judgment delivered on 1 August 2025 in Banca Mediolanum (Joined Cases C-92/24 to C-94/24), in which the CJEU examined whether the exemption for inbound dividends under Article 4(1)(a) of...
Opinion Statement ECJ 4/2025 on the exemption of inbound dividends from non-corporate taxes under the Parent-Subsidiary Directive in the Decision of the CJEU in Joined Cases C-92/24 – C-94/24, Banca Mediolanum

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 | 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...