
The European Commission has opened two public consultations: The consultation launched on 25 June 2010 seeks to identify and remedy cross-border inheritance tax issues; another consultation opened on 30 June 2010 aims at finding obstacles to the temporary cross-border provision of (tax advisory and other) services and the establishment of service providers.
This is an Opinion Statement prepared by the CFE Fiscal Committee in response to the Public Consultation Paper issued by the European Commission on 27 April 2010 on Double Tax Conventions and the Internal Market: factual examples of double taxation cases.
This opinion statement is on the Gielen case (C-440/08). It was prepared by the ECJ Taskforce of the CFE.