Opinion Statements

CFE Opinion Statement ECJ TF 1/2014 on the case Akerberg Fransson and the “ne bis in idem” principle in tax law

This is an opinion statement on the decision of the European Court of Justice in case C-617/10, Åkerberg Fransson, concerning ne bis in idem in tax law. This statement was prepared by the ECJ Task Force of the CFE.

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CFE Opinion Statement FC 6/2013 on country-by-country reporting of tax information by large companies

This is an opinion statement prepared by the Fiscal Committee of the CFE on country-by-country reporting of tax information by large companies, in the context of the review of Directive 2011/34/EU on annual financial statements, consolidated financial statements and related reports of certain types of undertakings, COM(2013)207.

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