Opinion Statements
EU Consultation on double taxation
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.
| Attachment | Size |
|---|---|
| EU Consultation on Double Taxation.pdf | 40 kB |
CFE Opinion Statement on the Gielen case (C-440/08)
This opinion statement is on the Gielen case (C-440/08). It was prepared by the ECJ Taskforce of the CFE.
| Attachment | Size |
|---|---|
| CFE opinion statement on the Gielen case.pdf | 35 kB |
CFE Opinion Statement on outbound dividends: Commission v Italy (C-540/07)
This Opinion Statement is on the outbound dividends: Commission v. Italy. It was prepared by the ECJ Taskforce of the CFE.
| Attachment | Size |
|---|---|
| CFE opinion statement on outbound dividends_Commission v Italy.pdf | 178 kB |
CFE Opinion Statement on the ECJ case Auto Lease Holland BV
This opinion statement is on the ECJ case Auto Lease Holland BV.
The opinion statement is prepared by the Fiscal Committee of the CFE.
| Attachment | Size |
|---|---|
| CFE Opinion Statement on ECJ case Auto Lease Holland BV.pdf | 29 kB |
CFE Opinion Statement on distinction taxable and VAT exempt
This opinion statement is on the distinction between taxable and VAT excempt letting of immovable property.
The opinion statement is prepared by the Fiscal Committee of the CFE.
| Attachment | Size |
|---|---|
| CFE_opinion statement on distinction taxable and VAT excempt.pdf | 35 kB |
Opinion statement on the case C-455/05, Velvet Steel
This opinion statement is on the case C-455/05, Velvet Steel regarding the definition of financial services.
The opinion statement is prepared by the Fiscal Committee of the CFE.
| Attachment | Size |
|---|---|
| CFE Opinion Statement on Velvet Steel.pdf | 43 kB |
CFE Opinion Statement of the CFE on ECJ Advocate General Opinions in Tax Matters
This is an opinion statement on ECJ Advocate General Opinions in tax matters.
The opinion statement is prepared by the CFE ECJ Taskforce.
| Attachment | Size |
|---|---|
| CFE Opinion Statment_AdvGen revPB.pdf | 43 kB |
European Tax Report 07/2009
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| Attachment | Size |
|---|---|
| European Tax Report 07/2009 - EN | 420 kB |
| European Tax Report 07/2009 - CZ | 314 kB |
CFE Opinion Statement on losses compensation within the EU
This Opinion Statement discusses losses compensation within the EU for individuals and companies carrying out their activities through permanent establishments.
The Opinion Statement is prepared by the CFE ECJ Taskforce.
| Attachment | Size |
|---|---|
| Opinion Statement Losses Compensation within the EU.pdf | 65 kB |
European Tax Report 04/2009
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| Attachment | Size |
|---|---|
| European Tax Report 04/2009 - EN | 324 kB |
| European Tax Report 04/2009 - CZ | 221 kB |