CFE Tax Advisers Europe has published an Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits (LoB) Clauses with the EU Fundamental Freedoms. The Opinion Statement argues that the LoB clauses contained in Double Taxation Treaties are likely...
This Opinion Statement comments on the decision of 9 February 2017 of the Court of Justice of the EU in Case C-283/15, X (“pro-rata personal deductions”), concerning personal and family tax benefits in multi-state situations. We invite you to read the Opinion...
This is an Opinion Statement prepared by the CFE ECJ Task Force on the Case C-682/15, Berlioz Investment Fund SA, in which the Grand Chamber of the Court of Justice of the European Union (ECJ) delivered its judgment on 16 May 2017, following the Opinion of Advocate...
This is an Opinion Statement prepared by the CFE ECJ Task Force on Joined Cases C-20/15 P and C-21/15 P, World Duty Free Group (formerly Autogrill España); Banco Santander and Santusa Holding, in which the Grand Chamber of the Court of Justice of the European Union...
This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-464/14, SECIL, in which the 5th Chamber of the Court of Justice of the European Union (ECJ) delivered its judgment on 24 November 2016, following the Opinion of Advocate General Wathelet of 27...
