AllAnnual ReportsCFE BooksCFE Opinion StatementsECJ Taskforce Opinion StatementsEU Tax Policy ReportsFiscal Committee Opinion StatementsLiving CFE UpdatesOther PublicationsProfessional Affairs Committee Opinion StatementsTax Technology Committee Opinion Statement Opinion Statement ECJ 2/2024 on Case C-465/20, the Commission v Ireland (“Apple”)CFE Opinion Statements, ECJ Taskforce Opinion Statements New CFE Executive Board for 2025 – 2026 Appointed by General AssemblyOther Publications, Press Release Opinion Statement FC 5/2024 – Evaluation of the EU Anti-Tax Avoidance Directive (ATAD)Fiscal Committee Opinion Statements Opinion Statement PAC 1|2024 on Evaluation of the Directive on Administrative Cooperation in the Field of TaxationCFE Opinion Statements|Fiscal Committee Opinion Statements, Professional Affairs Committee Opinion Statements CFE Tax Advisers Europe Report 2023Annual Reports Opinion Statement FC 4/2024 on Evidence to Support Transport Organised by the Customer Under Article 138 of the VAT DirectiveCFE Opinion Statements|Fiscal Committee Opinion Statements, Fiscal Committee Opinion Statements Joint Statement on Clearer VAT Guidance on Charitable DonationsFiscal Committee Opinion Statements CFE Forum Report 2024CFE Tax Top 5, Other Publications Opinion Statement FC 2/2024 Responding to the EU Commission Consultation on Dispute Resolution Mechanisms in the European UnionCFE Opinion Statements|Fiscal Committee Opinion Statements, Fiscal Committee Opinion Statements Opinion Statement ECJ-TF 1/2024 on Joined Cases C-451/21P and C-454/21P, Engie, on alleged State aid in relation to a deduction/non-inclusion structure in LuxembourgECJ Taskforce Opinion Statements CFE Opinion Statement on the EU Commission HOT ProposalCFE Opinion Statements|Fiscal Committee Opinion Statements, Fiscal Committee Opinion Statements CFE Opinion Statements on the EU Commission BEFIT & Transfer Pricing ProposalsCFE Opinion Statements|Fiscal Committee Opinion Statements, Fiscal Committee Opinion Statements Living CFE – July to December 2023Living CFE Updates Opinion Statement ECJ-TF 4/2023 on EFTA Court Case E-11/22, RS: Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rateECJ Taskforce Opinion Statements, EU Tax Top 5 CFE’s 2023 Tax Policy ReportEU Tax Policy Reports Opinion Statement ECJ-TF 3/2023 on Case C-322/22: Right to be paid interest on overpayment of taxes in breach of EU LawECJ Taskforce Opinion Statements Opinion Statement FC 7/2023 on the EU Commission FASTER Withholding Tax ProposalCFE Opinion Statements|Fiscal Committee Opinion Statements, Fiscal Committee Opinion Statements Opinion Statement ECJ-TF 2/2023 on Case C-83/21, Airbnb Ireland and Airbnb Payments UK on accessory tax obligations imposed on digital service providersCFE Opinion Statements|ECJ Taskforce Opinion Statements, ECJ Taskforce Opinion Statements Opinion Statement ECJ-TF 1/2023 on Case C-707/20, Gallaher Limited, on the taxation of capital gains in intra-group transfersCFE Opinion Statements, CFE Opinion Statements|ECJ Taskforce Opinion Statements, ECJ Taskforce Opinion Statements Opinion Statement FC 6/2023 – Further CFE Comments on the EU Commission’s ViDA ProposalsCFE Opinion Statements|Fiscal Committee Opinion Statements, Fiscal Committee Opinion Statements Opinion Statement PAC 1/2023 on the European Parliament Report on Lessons Learned from the Pandora PapersProfessional Affairs Committee Opinion Statements Opinion Statement FC 5/2023 on Official Ruling 57:2023 of the Italian Central Tax Office on Intervening Fixed Establishments in a VAT ContextCFE Opinion Statements|Fiscal Committee Opinion Statements, Fiscal Committee Opinion Statements CFE Tax Advisers Europe Annual Report 2022Annual Reports, Annual Reports|Other Publications Opinion Statement FC 4/2023 on the EU Commission VAT in the Digital Age Legislative Proposal PackageFiscal Committee Opinion Statements Opinion Statement FC 3/2023 on VAT GroupsCFE Opinion Statements|Fiscal Committee Opinion Statements, Fiscal Committee Opinion Statements Opinion Statement FC 2/2023 on the VAT Treatment of Compensation PaymentsCFE Opinion Statements|Fiscal Committee Opinion Statements, Fiscal Committee Opinion Statements CFE’s EU Tax Policy Report – Semester II 2022EU Tax Policy Reports Living CFE – July to December 2022Living CFE Updates Opinion Statement FC 1/2023 on the European Commission Public Consultation on the Introduction of a New Corporate Taxation System in Europe (BEFIT)Opinion StatementCFE Opinion Statements|Fiscal Committee Opinion Statements, Fiscal Committee Opinion Statements Opinion Statement ECJ-TF 4/2022 on the ECJ decision in Case C-538/20, W AG, on the deductibility of foreign final losses ECJ Taskforce Opinion Statements Opinion Statement ECJ-TF 3/2022 on the EFTA Court decision of 1 June 2022 in Case E-3/21, PRA Group Europe, on the discriminatory interaction between the “interest barrier” and group contributionsECJ Taskforce Opinion Statements Opinion Statement PAC 1/2022 on the European Commission Public Consultation on the Proposed Directive on Securing the Activity Framework of Enablers (“SAFE”) Proposed DirectiveProfessional Affairs Committee Opinion Statements Opinion Statement FC 6/2022 on the European Commission Proposal for a Council Directive on debt-equity bias reduction allowance (‘DEBRA Proposal’)Fiscal Committee Opinion Statements Living CFE – January to June 2022Living CFE Updates CFE’s EU Tax Policy Report – Semester I 2022EU Tax Policy Reports Opinion Statement FC 5/2022 on Introducing a Common EU-wide System for Withholding TaxesFiscal Committee Opinion Statements Opinion Statement FC 4/2022 on Possible Solutions to Inheritance and Gift Double Taxation Issues Within the EUFiscal Committee Opinion Statements Opinion Statement ECJ-TF 2/2022 on the CJEU decision in Case C-788/19, European Commission v Kingdom of Spain (Form 720)ECJ Taskforce Opinion Statements Opinion Statement FC 3/2022 on the EU Commission VAT in the Digital Age ConsultationFiscal Committee Opinion Statements Opinion Statement TTC 1/2022 on the OECD Public Consultation on a Crypto-Asset Reporting Framework and Amendments to the Common Reporting StandardTax Technology Committee Opinion Statement Opinion Statement FC2/2022 on the EU Proposal on Fighting the Use of Shell Entities and Arrangements for Tax Purposes (Unshell Proposal)Fiscal Committee Opinion Statements Opinion Statement FC 1/2022 on the EU Proposal for a Directive on Minimum Tax & OECD Model Rules Implementing Pillar 2 (Global Minimum Taxation)Fiscal Committee Opinion Statements Opinion Statement ECJ-TF 1/2022 on the CJEU decision in Case C-437/19, État luxembourgeois v L, on the conditions for information requests and taxpayer remediesECJ Taskforce Opinion Statements CFE Tax Advisers Europe Annual Report 2021Annual Reports Opinion Statement ECJ-TF 3/2021 on the CJEU decision in Case C-388/19, MK v Autoridade Tributária e Aduaneira, on the taxpayers’ option to avoid discriminatory taxation of capital gainsECJ Taskforce Opinion Statements CFE’s EU Tax Policy Report – Semester II 2021EU Tax Policy Reports Living CFE – July to December 2021Living CFE Updates Professional Judgment in Tax Planning – An Ethics Quality Bar for All Tax AdvisersProfessional Affairs Committee Opinion Statements Living CFE – January to June 2021Living CFE Updates Opinion Statement on Issues With the Supply of Goods With Transport Under e-Commerce RulesCFE Opinion Statements CFE’s EU Tax Policy Report – Semester I 2021EU Tax Policy Reports Professional Judgment in Tax Planning – An Ethics Quality Bar for All Tax AdvisersProfessional Affairs Committee Opinion Statements Opinion Statement on the EU Consultation on Current VAT Rules for Insurance & Financial ServicesCFE Opinion Statements Opinion Statement on the EU Digital Levy ConsultationCFE Opinion Statements Opinion Statement ECJ-TF 1/2021 on the CJEU decision in Case C-484/19, Lexel AB, concerning the application of Swedish interest deductibility rulesECJ Taskforce Opinion Statements Opinion Statement on the European Commission Initiative/Roadmap for Reform on Cross-Border Provision on Professional Services of March 2021CFE Opinion Statements Living CFE – July to December 2020Living CFE Updates CFE’s EU Tax Policy Report – Semester II 2020EU Tax Policy Reports CFE Tax Advisers Europe Annual Report 2020Annual Reports Opinion Statement CFE 2/2020 on the 2020 OECD Consultation on the Pillar 1 & 2 BlueprintsCFE Opinion Statements Opinion Statement FC 7/2020 on the EU Consultations on the Carbon Border Adjustment Mechanism & Energy Taxation DirectiveCFE Opinion Statements, Fiscal Committee Opinion Statements Opinion Statement ECJ-TF 3/2020 on the General Court judgments in Cases T-778/16 and T-892/16, Ireland v. Commission and Apple v. CommissionECJ Taskforce Opinion Statements Opinion Statement PAC 4/2020 on the European Commission Initiative/Roadmap for Communication and Recommendation to Improve the Situation of Taxpayers in the Single MarketCFE Opinion Statements Taxpayers’ Rights & The Model Taxpayer CharterOther Publications Opinion Statement FC 6/2020 on the EU Consultation on the EU TOMS VAT RegimeCFE Opinion Statements, Fiscal Committee Opinion Statements Opinion Statement ECJ-TF 2/2020 on the CJEU decision in Case C-75/18, Vodafone, on progressive turnover taxesECJ Taskforce Opinion Statements New CFE Executive Board for 2021 – 2022 Appointed by General AssemblyOther Publications CFE Opinion Statement on Tax Good Governance PrioritiesCFE Opinion Statements CFE Opinion Statement PAC 3/2020 on the EU Commission Consultation on the AML Action PlanCFE Opinion Statements Opinion Statement FC 5/2020 on Unharmonized Reporting Obligations in VATCFE Opinion Statements, Fiscal Committee Opinion Statements CFE’s EU Tax Policy Report – Semester I 2020EU Tax Policy Reports CFE Tax Technical Focus – Edition I – January to June 2020Other Publications Living CFE – January to June 2020Living CFE Updates CFE Opinion Statement TTC 1/2020 on Tax Administration Data Collection PracticesCFE Opinion Statements, Tax Technology Committee Opinion Statement CFE Opinion Statement – EU Action Concerning Leniency on DAC6 Enforcement of PenaltiesCFE Opinion Statements CFE Technical & Publications Update – October 2019 to March 2020Other Publications CFE Opinion Statement CFE 1/2020 on the potential Commission initiative to strengthen the Directive on Administrative Cooperation in Direct TaxationCFE Opinion Statements CFE Opinion Statement FC 4/2020 concerning double taxation in VATCFE Opinion Statements, Fiscal Committee Opinion Statements CFE Opinion Statement FC 3/2020 on the Directive on Tax Dispute Resolution Mechanisms in the European UnionCFE Opinion Statements, Fiscal Committee Opinion Statements CFE Opinion Statement FC 2/2020 concerning the deduction of import VAT on the import of goodsCFE Opinion Statements, Fiscal Committee Opinion Statements Opinion Statement FC 1/2020 on the harmonisation of VAT penalties in the EUCFE Opinion Statements Advance Pricing Arrangements: Optimal Tool – Optimal Framework?Other Publications The 6th International Tax Conference of the West African Union of Tax Institutes (WAUTI) – Dakar, 27 & 28 February 2020Other Publications CFE’s EU Tax Policy Report – Semester II 2019EU Tax Policy Reports Opinion Statement ECJ-TF 1/2020 on the Starbucks and Fiat State Aid DecisionsECJ Taskforce Opinion Statements Living CFE July – December 2019Living CFE Updates The CFE 60th Anniversary BookCFE Books Opinion Statement ECJ-TF 4/2019 on the CJEU decision in Case C-135/17, X-GmbH, concerning the application of the German CFC legislation in relation to third countriesECJ Taskforce Opinion Statements CFE Tax Advisers Europe Response to the OECD Consultation on the Global Anti-Base Erosion Proposal under Pillar TwoOther Publications Opinion Statement on the Commission consultation on amending Directive 2006/112/EC, as regards provisions relating to distance sales of goods and certain domestic supplies of goodsCFE Opinion Statements CFE Tax Advisers Europe Response to the OECD Consultation on a Unified Approach under Pillar OneCFE Opinion Statements “The Global Tax Advisers Platform and its priorities”Other Publications CFE 60th Anniversary Liber AmicorumCFE Books 17th AOTCA’s General Meeting & International Tax Conference on 16 – 18 October 2019 in BusanOther Publications Taxing the Digital EconomyOther Publications Opinion Statement ECJ-TF 3/2019 on the CJEU decision of 22 November 2018 in Case C-575/17, Sofina, on withholding taxes, losses and territorialityECJ Taskforce Opinion Statements CFE Celebrates 60th Anniversary in TorinoOther Publications Towards fairer and more efficient tax systems: the GTAP founders sign the Torino-Busan DeclarationOther Publications CFE Opinion Statement on the Implications of the CJEU Decision in Iberdrola on Input Tax DeductionCFE Opinion Statements CFE Opinion Statement on Tax Advisers Policy Priorities 2019 – 2024CFE Opinion Statements Living CFE January – June 2019Living CFE Updates CFE’s EU Tax Policy Report – Semester I 2019EU Tax Policy Reports Opinion Statement ECJ-TF 2/2019 on the CJEU decisions concerning the “Beneficial Ownership”ECJ Taskforce Opinion Statements “The Data Economy: On Evaluation and Taxation”Other Publications Albert Rädler Medal 2018: CFE’s Academic Excellence Award for Thesis on ATAD ImplementationOther Publications International cooperation between tax consultants in the Ulaanbaatar DeclarationOther Publications Opinion Statement on the OECD Consultation on Draft Report on Tax MoraleCFE Opinion Statements Opinion Statement on the CJEU Case C-382/16 Hornbach (Transfer-Pricing/ Commercial Justification for Breach of the Arm’s Length Principle)CFE Opinion Statements CFE President Piergiorgio Valente publishes article on GeotaxationOther Publications CFE Response to the OECD Consultation on Taxation of the Digital EconomyCFE Opinion Statements Opinion Statement on EU Supranational Risk Assessment Report for Anti-Money Laundering RisksCFE Opinion Statements CFE EU Tax Policy Report – IV. EditionEU Tax Policy Reports EU & Global Tax Policy Developments 2018EU Tax Policy Reports CFE Technical & Policy Publications of 2018Other Publications EU & Global Tax Policy Developments 2017EU Tax Policy Reports CFE Technical & Policy Publications of 2017Other Publications International Tax Cooperation Congress 2019 in BarcelonaOther Publications CFE, ECG and EGIAN send letter to the Council and EC regarding DAC6Other Publications Article from CFE President published on Kluwer International Tax BlogOther Publications CFE Opinion Statement FC 9/2018 on the notion of “minimal human intervention” in the definition of “electronically supplied services”CFE Opinion Statements Opinion Statement FC 10/2018 on Tax Competition and CompetitivenessCFE Opinion Statements Interview of CFE President Piergiorgio Valente for Milano FinanzaOther Publications Interview of CFE President Piergiorgio Valente for the Magazine of the Chamber of Tax Advisers of Poland (KIDP)Other Publications Opinion Statement FC 5/2018 – Practical Difficulties Arising from the Practices and Procedures of the CJEUCFE Opinion Statements Opinion Statement ECJ-TF 3/2018 on the Case C-650/16, Bevola, concerning the utilisation of “definitive losses” attributable to a foreign permanent establishmentCFE Opinion Statements, ECJ Taskforce Opinion Statements Article from CFE President published in Finance & Gestion MagazineOther Publications Recap: CIOT/CFE European Branch Milan Conference 2018Other Publications Results of the CFE Survey on the Implementation of the 4th AML DirectiveOther Publications Interview of CFE President Piergiorgio Valente for the Magazine of the Chamber of Tax Advisers of the Czech Republic (KDPČR)Other Publications European tax professionals gather in London for annual assemblyOther Publications “The Ulaanbaatar Declaration”: Global Tax Advisers Platform signs declaration setting out key priorities in international taxationOther Publications Invitation for Submissions for 2018 Albert J. Rädler Medal Award – Best Master’s Thesis in European TaxationOther Publications Opinion Statement FC 7/2018 as regards the Commission proposal to introduce detailed technical measures for the operation of the definitive VAT systemCFE Opinion Statements Opinion Statement PAC 4/2018 on the EU Whistleblowers ProtectionCFE Opinion Statements Opinion Statement PAC 5/2018 on the legal professional privilege reporting waiver set out in the EU Mandatory Disclosure Rules Directive (DAC6)CFE Opinion Statements CFE EU Tax Policy Report – III. EditionEU Tax Policy Reports Opinion Statement FC 6/2018 on a Proposal for a Council Directive amending Directive 2006/112/EC, on the common system of value added tax as regards the special scheme for small enterprisesCFE Opinion Statements Opinion Statement on a Proposal for a Council Directive amending Directive 2006/112/EC, as regards rates of Value Added Tax (COM(2016)758 final, of 1 December 2017 and COM/2018/20 of 28 January 2018)CFE Opinion Statements Opinion Statement on the Importance of Taxpayers Rights, Codes and Charters on Tax Good GovernanceCFE Opinion Statements Opinion Statement on Problems Caused by VAT NumbersCFE Opinion Statements Opinion Statement on EU Commission Digital Services Tax ProposalCFE Opinion Statements ECJ Opinion Statement on the Case C-6/16, Eqiom, concerning compatibility of the French anti-abuse rule regarding outbound dividends with the Parent-Subsidiary Directive and the EU fundamental freedomsECJ Taskforce Opinion Statements Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits (LoB) Clauses with the EU Fundamental FreedomsCFE Opinion Statements, ECJ Taskforce Opinion Statements Recap: CFE’s Flagship Forum Fair Taxation of the Digital EconomyOther Publications CFE Tax Advisers Europe awards the Albert J Rädler Medal 2017 for academic excellenceOther Publications PAC Opinion Statement 2/2018 on the European Parliament Inquiry RecommendationsCFE Opinion Statements PAC Opinion Statement 1/2018 on the OECD Consultation on Mandatory Disclosure RulesCFE Opinion Statements CFE EU Tax Policy Report – II. EditionEU Tax Policy Reports ECJ-TF Opinion Statement 4/2017 on the decision of the Court of Justice of the EU in Case C-283/15, XECJ Taskforce Opinion Statements FC Opinion Statement 10/2017 – Position Paper on the EU Public Consultation on the Fair Taxation of the Digital EconomyCFE Opinion Statements FC Opinion Statement 09/2017 on the European Commission Proposals on the way towards a single European VAT areaCFE Opinion Statements CFE Opinion Statement FC 08/2017 Response to OECD request for input regarding tax and digitalisationCFE Opinion Statements CFE Comments on the European Commission Tax Whistleblowing QuestionnaireOther Publications FC Opinion Statement 07/2017 on Tax CertaintyCFE Opinion Statements FC Opinion Statement 6/2017 on Negotiating DTCs with Developing CountriesCFE Opinion Statements ECJ-TF Opinion Statement 3/2017 on the judgment of the Court of Justice of the EU in Case C-682/15, Berlioz Investment Fund SAECJ Taskforce Opinion Statements Opinion Statement FC 05/2017 VAT exemption of services provided by an independent group of persons (Article 132 (1) (f) of Directive 2006/112/EC)CFE Opinion Statements Opinion Statement FC 4/2017 on the proposed Directive on Double Taxation Dispute Resolution Mechanisms in the European UnionCFE Opinion Statements Opinion Statement FC 3/2017 on the proposed Directives for the introduction of a Common Corporate Tax Base & Common Consolidated Corporate Tax BaseCFE Opinion Statements Opinion Statement FC 02/2017 on the Response to Consultation on the OECD BEPS Action 6 Public Discussion Draft on non-CIV examplesCFE Opinion Statements FC Opinion Statement 01/2017 – VAT Groupings & Related Issues Concerned with Fixed Establishments & the Cost Sharing ExemptionCFE Opinion Statements CFE Opinion Statement on the EC Intermediaries Directive ProposalCFE Opinion Statements Opinion Statement PAC 2/2017 on the European Commission public consultation on protection of whistleblowersCFE Opinion Statements Opinion Statement ECJ-TF 2/2017 on the Cases C-20/15 P and C-21/15 P, concerning the requirements of selec-tive aid in the sense of Art. 107 TFEUECJ Taskforce Opinion Statements CFE EU Tax Policy Report – I. EditionEU Tax Policy Reports Opinion Statement PAC/FC 1/2017 on the European Commission public consultation ‘Disincentives for advisers and intermediaries for potentially aggressive tax planning schemes’CFE Opinion Statements Opinion Statement ECJ-TF 1/2017 on the Case C-464/14, concerning the free movement of capital and third countriesECJ Taskforce Opinion Statements Opinion Statement FC 15/2016 on European tax advisers´ tax policy priorities 2016/2CFE Opinion Statements Opinion Statement FC 14/2016 on the OECD Discussion Draft on Branch mismatch structures (BEPS Action 2)CFE Opinion Statements Opinion Statement FC 13/2016 on the OECD Discussion Draft (BEPS Action 7) Additional guidance on the attribution of profits to permanent establishmentsCFE Opinion Statements Opinion Statement FC 12/2016 on the OECD Public Discussion Draft (BEPS Actions 8-10) Revised Guidance on Profit SplitsCFE Opinion Statements Opinion Statement PAC 4/2016 on the Regulation of cross-border professional servicesCFE Opinion Statements Opinion Statement ECJ-TF 2/2016 on the Case C-18/15, on the admissibility of gross withholding taxation of interestECJ Taskforce Opinion Statements Opinion Statement FC 11/2016 on the OECD Public Discussion Draft (BEPS Action 4) Elements of the design and operation of the group ratio ruleCFE Opinion Statements Opinion Statement FC 10/2016 on the Communication COM(2016)148 on an Action Plan for VATCFE Opinion Statements Opinion Statement PAC 3/2016 and FC 9/2016 on the draft Report on tax rulings and other measures similar in nature or effectCFE Opinion Statements Opinion Statement PAC 2/2016 and FC 8/2016 The role of tax advisers with regard to tax avoidanceCFE Opinion Statements Opinion Statement PAC 1/2016 on a “Fair Taxpayer Label”CFE Opinion Statements Opinion Statement FC 6/2016 on improving double taxation dispute resolution mechanismsCFE Opinion Statements Opinion Statement FC 4/2016 on the OECD BEPS Final RecommendationsCFE Opinion Statements Opinion Statement FC 3/2016 on the European Commission´s proposal for an Anti-Tax Avoidance DirectiveCFE Opinion Statements Opinion Statement FC 2/2016 on the VAT treatment of cross-border services connected with immovable propertyCFE Opinion Statements 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 taxECJ Taskforce Opinion Statements Opinion Statement FC 1/2016 on the public consultation Re-launch of the CCCTBCFE Opinion Statements Opinion Statement ECJ-TF 4/2015 on the Case C-386/14, on the French “intégration fiscale”ECJ Taskforce Opinion Statements Opinion Statement ECJ-TF 3/2015 on the Case C-512/13, on “horizontal discrimination”ECJ Taskforce Opinion Statements Opinion Statement ECJ-TF 2/2015 on the Case C-172/13, concerning the “Marks & Spencer exception”ECJ Taskforce Opinion Statements Opinion Statement ECJ-TF 1/2015 on the Cases C-127/12 and C-211/13, concerning inheritance taxationECJ Taskforce Opinion Statements 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”ECJ Taskforce Opinion Statements Opinion Statement ECJ-TF 3/2014 on the case C-164/12, concerning taxation of unrealized gains upon a reorganisation within the EUECJ Taskforce Opinion Statements Opinion Statement ECJ-TF 2/2014 on the case C-276/12, concerning taxpayer’s rights in case of exchange of information upon requestECJ Taskforce Opinion Statements Opinion Statement ECJ-TF 1/2014 on the case C-617/10, Åkerberg FranssonECJ Taskforce Opinion Statements Opinion Statement ECJ-TF 4/2013 on the case C-425/11, concerning personal tax benefits in Germany for Swiss residentsECJ Taskforce Opinion Statements Opinion Statement ECJ-TF 3/2013 on the case A Oy (C-123/11) and the use of cross-border lossesECJ Taskforce Opinion Statements CFE European Professional Affairs Handbook for Tax AdvisersCFE Books Opinion Statement ECJ-TK on the case C-210/06, Cartesio Oktató és Szolgáltató BTECJ Taskforce Opinion Statements Opinion Statement ECJ-TK on the case C-282/07, Belgium SPF Finance V. Truck Center SAECJ Taskforce Opinion Statements Opinion Statement ECJ-TK on the case C-475/03, Regional Tax on Productive ActivitiesECJ Taskforce Opinion Statements