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

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

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

Opinion Statement ECJ-TF 4/2014 on the Cases C-39/13, C-40/13 and C-41/13, on the requirements to form “fiscal unity”

by | Dec 15, 2014

This is an Opinion Statement prepared by the CFE ECJ Task Force on Joined Cases C-39/13, C-40/13 and C-41/13, SCA Group Holding BV et al, which were decided by the Second Chamber of the Court of Justice of the European Union on 12 June 2014. DOWNLOAD
Opinion Statement ECJ-TF 2/2015 on the Case C-172/13, concerning the “Marks & Spencer exception”

Opinion Statement ECJ-TF 3/2014 on the case C-164/12, concerning taxation of unrealized gains upon a reorganisation within the EU

by | Dec 15, 2014

This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-164/12, DMC. After illustrating the facts of the DMC case and the preliminary questions, this document will focus on selected critical points from this case by pointing out some differences...
Opinion Statement ECJ-TF 2/2015 on the Case C-172/13, concerning the “Marks & Spencer exception”

Opinion Statement ECJ-TF 2/2014 on the case C-276/12, concerning taxpayer’s rights in case of exchange of information upon request

by | Apr 1, 2014

Opinion Statement ECJ-TF 2/2014 of the CFE on the decision of the European Court of Justice in caseC-276/12, Sabou, concerning taxpayer’s rights in case of exchange of information upon request. DOWNLOAD
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