Opinion Statement ECJ-TF 1/2014 on the case C-617/10, Åkerberg Fransson

by | Feb 15, 2014

Opinion Statement ECJ-TF 1/2014 of the CFE on the decision of the European Court of Justice in case C-617/10, Åkerberg Fransson, concerning ne bis in idem in tax law. This Opinion Statement comments only on the issues of particular interest for taxpayers and their...

Opinion Statement ECJ-TF 4/2013 on the case C-425/11, concerning personal tax benefits in Germany for Swiss residents

by | Dec 15, 2013

This Opinion Statement analyses the ECJ decision on the Case C-425/11 Katja Ettwein, concerning a personal tax advantage for self-employed frontier workers under the 2002 ECSwitzerland Agreement on the free movement of persons (the “Agreement”)....

Opinion Statement ECJ-TF 3/2013 on the case A Oy (C-123/11) and the use of cross-border losses

by | Jul 1, 2013

This Opinion Statement analyses Case C-123/11 A Oy, concerning the possibility of using Swedish losses in Finland following a merger which made the losses unusable in Sweden. DOWNLOAD

Opinion Statement ECJ-TK on the case C-210/06, Cartesio Oktató és Szolgáltató BT

by | Apr 16, 2009

This is an Opinion Statement on the ECJ judgment of Cortesia Oktató és Szolgáltató BT (Case C-210/06), prepared by the ECJ Taskforce. DOWNLOAD

Opinion Statement ECJ-TK on the case C-282/07, Belgium SPF Finance V. Truck Center SA

by | Feb 16, 2009

This is an Opinion Statement on the ECJ judgment of Belgium SPF Finance V. Truck Center SA, Case C 282/07, Judgment of the 22nd December 2008. DOWNLOAD