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...

Opinion Statement ECJ-TF 1/2015 on the Cases C-127/12 and C-211/13, concerning inheritance taxation

by | May 15, 2015

This is an Opinion Statement prepared by the CFE ECJ Task Force1 concerning two decisions rendered by the ECJ in September 2014 regarding compatibility of inheritance taxation with the fundamental freedoms. DOWNLOAD