Opinion Statement ECJ-TF 2/2016 on the Case C-18/15, on the admissibility of gross withholding taxation of interest

by | Aug 15, 2016

This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-18/15, in which the 5th Chamber of the Court of Justice of the European Union (ECJ) delivered its judgment on 13 July 2016, following the opinion of Advocate General Juliane Kokott of 17 March...

Opinion Statement ECJ-TF 1/2016 on the Cases C-10/14, C-14/14, X, and C-17/14, on the Dutch dividend with-holding tax

by | Feb 15, 2016

This is an Opinion Statement prepared by the CFE ECJ Task Force on combined Cases C-10/14, C-14/14 and C-17/14, in which the 3rd Chamber of the Court of Justice of the European Union (ECJ) delivered its judgment on 17 September 2015, following the Opinion of Advocate...

Opinion Statement ECJ-TF 4/2015 on the Case C-386/14, on the French “intégration fiscale”

by | Jan 16, 2016

This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-386/14, in which the 2nd Chamber of the Court of Justice of the European Union (ECJ) delivered its judgment on 2 September 2015, following the opinion of Advocate General Kokott of 11 June 2015....

Opinion Statement ECJ-TF 3/2015 on the Case C-512/13, on “horizontal discrimination”

by | Oct 15, 2015

This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-512/13, C.G. Sopora, which was decided by the Grand Chamber of the Court of Justice of the European Union (ECJ) on 24 February 2015. DOWNLOAD

Opinion Statement ECJ-TF 2/2015 on the Case C-172/13, concerning the “Marks & Spencer exception”

by | Oct 15, 2015

This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-172/13, European Commission v United Kingdom, which was decided by the Grand Chamber of the Court of Justice of the European Union (ECJ) on 3 February 2015. This case is in some ways a follow-up...