Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), Concerning the “Beneficial Ownership” Requirement and the Anti-Abuse Principle in the Company Tax Directives

CFE ECJ Task Force: Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15), on State Aid Granted by Transfer Pricing Rulings

Kemmeren, Eric
Garcia Prats, Alfredo
Haslehner, Werner
Heydt, Volker
Kofler, Georg
Lang, Michael
Nogueira, João
Pistone, Pasquale
Raventos-Calvo, Stella
Raingeard de la Blétière, Emmanuel
Richelle, Isabelle
Rust, Alexander
Shiers, Rupert

January 2020

The decisions in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) (her...

Opinion Statement ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review under Article 47 of the EU Charter of Fundamental Rights in Cases of Cross-Border Mutual Assistance in Tax Matters

CFE ECJ Task Force,
Richelle, Isabelle

January 2018

Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review under Article 4...

Opinion Statement ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14), on the French Intégration Fiscale

CFE ECJ Task Force,
Richelle, Isabelle

May 2016

This is an Opinion Statement prepared by the CFE ECJ Task Force on Groupe Steria SCA (Case C-386/14)...

CFE ECJ Task Force: Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), Concerning the “Beneficial Ownership” Requirement and the Anti-Abuse Principle in the Company Tax Directives

Kemmeren, Eric

January 2019

CFE Tax Advisers Europe acknowledges that the “Danish beneficial ownership cases” address a number o...

Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 inN Luxembourg I et al.(Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) andT Danmark et al.(Joined Cases C-116/16 and C-117/17)

García Prats, Alfredo
Haslehner, Werner
Heydt, Volker
Kofler, Georg
Kemmeren, Eric
Lang, Michael
Lüdicke, Jürgen
Pistone, Pasquale
Raingeard de la Blétière, Emmanuel
Richelle, Isabelle
Rust, Alexander

October 2019

The article acknowledges that the “Danish beneficial ownership cases” address a number of important ...

Opinion Statement ECJ-TF 2/2018 on the ECJ Decision of 7 September 2017 in Eqiom (Case C-6/16), concerning the Compatibility of the French Anti-Abuse Rule Regarding Outbound Dividends with the EU Parent-Subsidiary Directive (2011/96) and the Fundamental Freedoms

García Prats, Alfredo
Haslehner, Werner
Heydt, Volker
Kemmeren, Eric
Kofler, Georg
Lang, Michael
Lüdicke, Jürgen
Nogueira, João
Pistone, Pasquale
Raventos-Calvo, Stella
Raingeard de la Blétière, Emmanuel
Richelle, Isabelle
Rust, Alexander
Shiers, Rupert

October 2018

peer reviewedThis is an Opinion Statement prepared by the CFE ECJ Task Force on Eqiom (Case C-6/16),...

Opinion Statement ECJ-TF 2/2018 on the ECJ Decision of 7 Sept. 2017 in Eqiom (Case C-6/16), Concerning the Compatibiloity of the French Anti-Abuse Rule Regarding outbound Dividends with the EU Parent-Subsidiary Directive (2011/96) and the Fundamental Freedoms

Richelle, Isabelle

October 2018

"This CFE OS, submitted to the EU Institutions in May 2018, addresses the ECJ's decision in Eqiom (C...

Opinion Statement ECJ-TF 1/2016 on the Decision of the European Court of Justice in Joined Cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands Dividend Withholding Tax

Haslehner, Werner
García Prats, Alfredo
Heydt, Volker
Gutmann, Daniel
Kemmeren, Eric
Kofler, Georg
Lang, Michael
Le Mentec, Franck
Nogueira, João
Pistone, Pasquale
Raventos-Calvo, Stella
Richelle, Isabelle
Rust, Alexander
Shiers, Rupert

June 2016

The Confédération Fiscale Européenne welcomes the ECJ’s decision in the case, which strongly affi...

Opinion Statement ECJ-TF 1/2022 on the ECJ Decision of 25 November 2021 in État Luxembourgeois v. L (Case C-437/19) on the Conditions for Information Requests and Taxpayer Remedies

Kofler, Georg
García Prats, Alfredo
Haslehner, Werner
Heydt, Volker
Kemmeren, Eric
Lang, Michael
Nogueira, Joao
Panayi, Christiana
Raventos-Calvo, Stella
Richelle, Isabelle
Rust, Alexander
Shiers, Rupert

April 2022

peer reviewedIn the judgment commented on in this article, the Court of Justice clarified the condit...

Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (Case C-388/19) on the Option of Taxpayers to Avoid Discriminatory Taxation of Capital Gains

Kofler, Georg
Garcia Prats, Alfredo
Haslehner, Werner
Heydt, Volker
Kemmeren, Eric
Nogueira, Joao
Panayi, Christiana HJI
Richelle, Stella
Rust, Alexander

March 2022

peer reviewedIn this case note, the CFE ECJ Task Force comments on the ECJ decision in MK v. Autorid...

Opinion Statement ECJ-TF 1/2022 on the CJEU Decision of 25 November 2021 in case C-437/19, état luxembourgeois v L, on the conditions for information requests and taxpayer remedies

Nogueira, João Félix Pinto
Prats, Francisco Alfredo Garcia
Haslehner, Werner C.
Heydt, Volker
Kemmeren, Eric
Kofler, Georg
Lang, Michael
Panayi, Christiana HJI
Blétière, Emmanuel Raingeard de la
Raventos-Calvo, Stella
Richelle, Isabelle
Rust, Alexander
Shiers, Rupert

March 2022

The CFE Tax Advisers Europe welcomes the judgment of the Court as it provides further clarification ...

Opinion Statement ECJ TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Case C-135/17), Concerning the Application of the German CFC Legislation in Relation to Third Countries

Haslehner, Werner
García Prats, Alfredo
Heydt, Volker
Kemmeren, Eric
Kofler, Georg
Lang, Michael
Lüdicke, Jürgen
Nogueira, Joao
Pistone, Pasquale
Rädler, Albert
Raventos-Calvo, Stella
Richelle, Isabelle
Raingeard de la Blétière, Emmanuel
Rust, Alexander
Shiers, Rupert

April 2020

This CFE Opinion Statement, submitted to the EU institutions on 12 December 2019, comments on the de...

Opinion Statement ECJ-TF 1/2023 on the ECJ Decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the Taxation of Capital Gains in Intra-Group Transfers

Kofler,
Garcia Prats, Alfredo
Haslehner, Werner
Heydt, Volker
Kemmeren, Eric
Nogueira, Joao
Panayi, Christiana
Raventos-Calvo, Stella
Richelle, Isabelle
Rust, Alexander
Shiers, Rupert

August 2023

peer reviewedIn this CFE Opinion Statement, submitted to the EU Institutions in June 2023, the CFE E...

Opinion Statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16)

Garcia Prats, Alfredo
Haslehner, Werner
Kofler, Georg
Heydt, Volker
Kemmeren, Eric
Lang, Michael
Lüdicke, Jürgen
Nogueira, Joao
Pistone, Pasquale
Raingeard de la Blétière, Emmanuel
Richelle, Isabelle
Rust, Alexander

September 2019

In this Opinion Statement, submitted in April 2019, the CFE discusses the ECJ decision in Hornbach-B...

Opinion Statement ECJ-TF 2/2015 on the Decision of the European Court of Justice in European Commission v. United Kingdom (“Final Losses”) (Case C-172/13), Concerning the “Marks & Spencer Exception”

CFE ECJ Task Force,
Richelle, Isabelle

March 2016

This is an Opinion Statement prepared by the CFE ECJ Task Force concerning the decision given by the...

CFE ECJ Task Force: Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15), on State Aid Granted by Transfer Pricing Rulings

Kemmeren, Eric
Garcia Prats, Alfredo
Haslehner, Werner
Heydt, Volker
Kofler, Georg
Lang, Michael
Nogueira, João
Pistone, Pasquale
Raventos-Calvo, Stella
Raingeard de la Blétière, Emmanuel
Richelle, Isabelle
Rust, Alexander
Shiers, Rupert

January 2020

The decisions in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) (her...

Opinion Statement ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review under Article 47 of the EU Charter of Fundamental Rights in Cases of Cross-Border Mutual Assistance in Tax Matters

CFE ECJ Task Force,
Richelle, Isabelle

January 2018

Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review under Article 4...

Opinion Statement ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14), on the French Intégration Fiscale

CFE ECJ Task Force,
Richelle, Isabelle

May 2016

This is an Opinion Statement prepared by the CFE ECJ Task Force on Groupe Steria SCA (Case C-386/14)...

CFE ECJ Task Force: Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), Concerning the “Beneficial Ownership” Requirement and the Anti-Abuse Principle in the Company Tax Directives

Kemmeren, Eric

January 2019

CFE Tax Advisers Europe acknowledges that the “Danish beneficial ownership cases” address a number o...

Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 inN Luxembourg I et al.(Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) andT Danmark et al.(Joined Cases C-116/16 and C-117/17)

García Prats, Alfredo
Haslehner, Werner
Heydt, Volker
Kofler, Georg
Kemmeren, Eric
Lang, Michael
Lüdicke, Jürgen
Pistone, Pasquale
Raingeard de la Blétière, Emmanuel
Richelle, Isabelle
Rust, Alexander

October 2019

The article acknowledges that the “Danish beneficial ownership cases” address a number of important ...

Opinion Statement ECJ-TF 2/2018 on the ECJ Decision of 7 September 2017 in Eqiom (Case C-6/16), concerning the Compatibility of the French Anti-Abuse Rule Regarding Outbound Dividends with the EU Parent-Subsidiary Directive (2011/96) and the Fundamental Freedoms

García Prats, Alfredo
Haslehner, Werner
Heydt, Volker
Kemmeren, Eric
Kofler, Georg
Lang, Michael
Lüdicke, Jürgen
Nogueira, João
Pistone, Pasquale
Raventos-Calvo, Stella
Raingeard de la Blétière, Emmanuel
Richelle, Isabelle
Rust, Alexander
Shiers, Rupert

October 2018

peer reviewedThis is an Opinion Statement prepared by the CFE ECJ Task Force on Eqiom (Case C-6/16),...

Opinion Statement ECJ-TF 2/2018 on the ECJ Decision of 7 Sept. 2017 in Eqiom (Case C-6/16), Concerning the Compatibiloity of the French Anti-Abuse Rule Regarding outbound Dividends with the EU Parent-Subsidiary Directive (2011/96) and the Fundamental Freedoms

Richelle, Isabelle

October 2018

"This CFE OS, submitted to the EU Institutions in May 2018, addresses the ECJ's decision in Eqiom (C...

Opinion Statement ECJ-TF 1/2016 on the Decision of the European Court of Justice in Joined Cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands Dividend Withholding Tax

Haslehner, Werner
García Prats, Alfredo
Heydt, Volker
Gutmann, Daniel
Kemmeren, Eric
Kofler, Georg
Lang, Michael
Le Mentec, Franck
Nogueira, João
Pistone, Pasquale
Raventos-Calvo, Stella
Richelle, Isabelle
Rust, Alexander
Shiers, Rupert

June 2016

The Confédération Fiscale Européenne welcomes the ECJ’s decision in the case, which strongly affi...

Opinion Statement ECJ-TF 1/2022 on the ECJ Decision of 25 November 2021 in État Luxembourgeois v. L (Case C-437/19) on the Conditions for Information Requests and Taxpayer Remedies

Kofler, Georg
García Prats, Alfredo
Haslehner, Werner
Heydt, Volker
Kemmeren, Eric
Lang, Michael
Nogueira, Joao
Panayi, Christiana
Raventos-Calvo, Stella
Richelle, Isabelle
Rust, Alexander
Shiers, Rupert

April 2022

peer reviewedIn the judgment commented on in this article, the Court of Justice clarified the condit...

Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (Case C-388/19) on the Option of Taxpayers to Avoid Discriminatory Taxation of Capital Gains

Kofler, Georg
Garcia Prats, Alfredo
Haslehner, Werner
Heydt, Volker
Kemmeren, Eric
Nogueira, Joao
Panayi, Christiana HJI
Richelle, Stella
Rust, Alexander

March 2022

peer reviewedIn this case note, the CFE ECJ Task Force comments on the ECJ decision in MK v. Autorid...

Opinion Statement ECJ-TF 1/2022 on the CJEU Decision of 25 November 2021 in case C-437/19, état luxembourgeois v L, on the conditions for information requests and taxpayer remedies

Nogueira, João Félix Pinto
Prats, Francisco Alfredo Garcia
Haslehner, Werner C.
Heydt, Volker
Kemmeren, Eric
Kofler, Georg
Lang, Michael
Panayi, Christiana HJI
Blétière, Emmanuel Raingeard de la
Raventos-Calvo, Stella
Richelle, Isabelle
Rust, Alexander
Shiers, Rupert

March 2022

The CFE Tax Advisers Europe welcomes the judgment of the Court as it provides further clarification ...

Opinion Statement ECJ TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Case C-135/17), Concerning the Application of the German CFC Legislation in Relation to Third Countries

Haslehner, Werner
García Prats, Alfredo
Heydt, Volker
Kemmeren, Eric
Kofler, Georg
Lang, Michael
Lüdicke, Jürgen
Nogueira, Joao
Pistone, Pasquale
Rädler, Albert
Raventos-Calvo, Stella
Richelle, Isabelle
Raingeard de la Blétière, Emmanuel
Rust, Alexander
Shiers, Rupert

April 2020

This CFE Opinion Statement, submitted to the EU institutions on 12 December 2019, comments on the de...

Opinion Statement ECJ-TF 1/2023 on the ECJ Decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the Taxation of Capital Gains in Intra-Group Transfers

Kofler,
Garcia Prats, Alfredo
Haslehner, Werner
Heydt, Volker
Kemmeren, Eric
Nogueira, Joao
Panayi, Christiana
Raventos-Calvo, Stella
Richelle, Isabelle
Rust, Alexander
Shiers, Rupert

August 2023

peer reviewedIn this CFE Opinion Statement, submitted to the EU Institutions in June 2023, the CFE E...

Opinion Statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16)

Garcia Prats, Alfredo
Haslehner, Werner
Kofler, Georg
Heydt, Volker
Kemmeren, Eric
Lang, Michael
Lüdicke, Jürgen
Nogueira, Joao
Pistone, Pasquale
Raingeard de la Blétière, Emmanuel
Richelle, Isabelle
Rust, Alexander

September 2019

In this Opinion Statement, submitted in April 2019, the CFE discusses the ECJ decision in Hornbach-B...

Opinion Statement ECJ-TF 2/2015 on the Decision of the European Court of Justice in European Commission v. United Kingdom (“Final Losses”) (Case C-172/13), Concerning the “Marks & Spencer Exception”

CFE ECJ Task Force,
Richelle, Isabelle

March 2016

This is an Opinion Statement prepared by the CFE ECJ Task Force concerning the decision given by the...

CFE ECJ Task Force: Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15), on State Aid Granted by Transfer Pricing Rulings

Kemmeren, Eric
Garcia Prats, Alfredo
Haslehner, Werner
Heydt, Volker
Kofler, Georg
Lang, Michael
Nogueira, João
Pistone, Pasquale
Raventos-Calvo, Stella
Raingeard de la Blétière, Emmanuel
Richelle, Isabelle
Rust, Alexander
Shiers, Rupert

January 2020

The decisions in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) (her...

Opinion Statement ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review under Article 47 of the EU Charter of Fundamental Rights in Cases of Cross-Border Mutual Assistance in Tax Matters

CFE ECJ Task Force,
Richelle, Isabelle

January 2018

Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review under Article 4...

Opinion Statement ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14), on the French Intégration Fiscale

CFE ECJ Task Force,
Richelle, Isabelle

May 2016

This is an Opinion Statement prepared by the CFE ECJ Task Force on Groupe Steria SCA (Case C-386/14)...

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