Opinion Statement ECJ-TF 2/2022 on the CJEU decision in Case C-788/19, European Commission v Kingdom of Spain (Form 720)

by brodiemcintosh | May 20, 2022

CFE Tax Advisers Europe has issued an Opinion Statement prepared by the CFE ECJ Task Force on the CJEU decision of 27 January 2022 in Case C-788/19, European Commission v Kingdom of Spain (Form 720), on the lack of proportionality of the consequences derived from the...

Opinion Statement ECJ-TF 1/2022 on the CJEU decision in Case C-437/19, État luxembourgeois v L, on the conditions for information requests and taxpayer remedies

by | Feb 15, 2022

CFE has published an Opinion Statement prepared by the CFE ECJ Task Force on the CJEU decision of 25 November 2021 in Case C-437/19, État luxembourgeois v L, on the conditions for information requests and taxpayer remedies. The Third Chamber of the Court of Justice of...

Opinion Statement ECJ-TF 3/2021 on the CJEU decision in Case C-388/19, MK v Autoridade Tributária e Aduaneira, on the taxpayers’ option to avoid discriminatory taxation of capital gains

by | Feb 15, 2022

CFE has published an Opinion Statement prepared by the CFE ECJ Task Force on the CJEU decision of 18 March 2021 in Case C-388/19, MK v Autoridade Tributária e Aduaneira, on the taxpayers’ option to avoid discriminatory taxation of capital gains. The First Chamber of...

Opinion Statement ECJ-TF 1/2021 on the CJEU decision in Case C-484/19, Lexel AB, concerning the application of Swedish interest deductibility rules

by | Apr 9, 2021

CFE has published an Opinion Statement prepared by the CFE ECJ Task Force on the CJEU decision of January 20, 2021, in Case C-484/19, Lexel AB, concerning the application of Swedish interest deductibility rules. The ECJ held that the Swedish rules were not compatible...

Opinion Statement ECJ-TF 3/2020 on the General Court judgments in Cases T-778/16 and T-892/16, Ireland v. Commission and Apple v. Commission

by | Dec 2, 2020

CFE has published an Opinion Statement prepared by the CFE ECJ Task Force on the cases Ireland v Commission (T-778/16) and Apple Sales International and Apple Operations Europe v Commission (T-892/16),  decided by the General Court (GC) on the 15 July 2020. This...