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
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
This is an opinion statement prepared by the Task Force on ECJ Cases of the Confédération Fiscale Européenne on the European Court of Justice Case C-475/03 (Banca Popolare di Cremona) concerning the Regional Tax on Productive Activities (IRAP)....
