Opinion Statement ECJ-TF 3/2022 on the  EFTA Court decision of 1 June 2022 in Case E-3/21, PRA Group Europe, on the discriminatory interaction between the “interest barrier” and group contributions

by brodiemcintosh | Oct 17, 2022

The CFE ECJ Task Force has issued an Opinion Statement on the EFTA Court decision of 1 June 2022 in Case E-3/21, PRA Group Europe, on the discriminatory interaction between the “interest barrier” and group contributions. At issue in PRA Group Europe was...

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...