Opinion Statements

EU Consultation on double taxation

Letitia Bois — Fri, 09 Jul 2010 14:26:57 +0200

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.

CFE Opinion Statement on the Gielen case (C-440/08)

Letitia Bois — Thu, 29 Apr 2010 14:26:43 +0200

This opinion statement is on the Gielen case (C-440/08). It was prepared by the ECJ Taskforce of the CFE.

CFE Opinion Statement on outbound dividends: Commission v Italy (C-540/07)

Letitia Bois — Thu, 29 Apr 2010 14:18:46 +0200

This Opinion Statement is on the outbound dividends: Commission v. Italy. It was prepared by the ECJ Taskforce of the CFE.

CFE Opinion Statement on the ECJ case Auto Lease Holland BV

Letitia Bois — Mon, 02 Nov 2009 18:04:29 +0100

This opinion statement is on the ECJ case Auto Lease Holland BV.

The opinion statement is prepared by the Fiscal Committee of the CFE.

CFE Opinion Statement on distinction taxable and VAT exempt

Letitia Bois — Mon, 02 Nov 2009 17:46:31 +0100

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.

Opinion statement on the case C-455/05, Velvet Steel

Letitia Bois — Mon, 02 Nov 2009 17:38:50 +0100

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.

CFE Opinion Statement of the CFE on ECJ Advocate General Opinions in Tax Matters

Letitia Bois — Wed, 28 Oct 2009 11:45:35 +0100

This is an opinion statement on ECJ Advocate General Opinions in tax matters.

The opinion statement is prepared by the CFE ECJ Taskforce.

CFE Opinion Statement on losses compensation within the EU

Wed, 22 Jul 2009 16:53:27 +0200

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.

CFE Opinion Statement on the ECJ Case "Cartesio Oktató és Szolgàltató bt" (Case C-210-06)

Mon, 27 Apr 2009 11:52:17 +0200

This is an Opinion Statement on the ECJ judgment "Cartesio Oktató és Szolgáltató bt" (Case C-210/06). Judgment of the 16th December 2008.

The Opinion Statement is prepared by the CFE ECJ Taskforce.

CFE Opinion Statement on the OECD Discussion Draft on Transfer Pricing Aspects of Business Restructuring

Wed, 11 Mar 2009 15:20:18 +0100

This Opinion Statement discusses some, high level, general comments on the issues raised in the OECD Discussion Draft on Transfer Pricing Aspects of Business Restructuring.

The Opinion Statement is prepared by the Fiscal Committee.