European taxation journal

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Opinion Statement ECJ-TF 3/2022 on the EFTA Court decision of 1 June 2022 in Case E-3/21, PRA Group Europe, on the discriminatory interaction between the 'interest barrier' and group contributions. 63:27-34. 2023-01-01
Opinion Statement ECJ-TF 4/2022 on the ECJ decision of 22 September 2022 in Case C-538/20, W AG, on the deductibility of foreign final losses. 63:105-110. 2023-01-01
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. 62:219-223. 2022-01-01
Opinion Statement ECJ-TF 2/2021 on the CJEU decision of 25 February 2021 in Case C-403/19, Société Générale, on the calculation of the maximum amount of a foreign direct tax credit. 62:30-39. 2022-01-01
Opinion Statement ECJ-TF 2/2022 on the CJEU decision of 27 January 2022 in Case C-788/19, European Commission v Kingdom of Spain (Form 720), on the lack of proportionality of the consequences derived from the failure to provide information concerning assets or rights held in other Member States of the European Union or the EEA. 62:304-310. 2022-01-01
Opinion Statement ECJ-TF 3/2021 on the CJEU decision of 18 March 2021 in Case C-388/19, MK v Autoridade Tributária e Aduaneira, on the taxpayers? option to avoid discriminatory taxation of capital gains. 62:121-126. 2022-01-01
Opinion Statement ECJ-TF 1/2021 on the ECJ Decision of 20 January 2021 in Lexel AB (Case C-484/19) Concerning the Application of the Swedish Interest Deductibility Rules. 61:264-267. 2021-01-01
Opinion Statement ECJ-TF 3/2020 on the General Court judgments of 15 July 2020 in the Cases T-778/16 and T892/16, Ireland v. Commission and Apple v. Commission, on State aid granted by tax rulings fixing the attribution of profits to permanent establishments in Ireland. 61:109-116. 2021-01-01
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. 60:222-230. 2020-01-01
Opinion Statement ECJ-TF 2/2020 on the CJEU decision of 3 March 2020 in Case C-75/18, Vodafone Magyarország Mobil Távközlési Zrt., on progressive turnover taxes. 60:555-564. 2020-01-01
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. 60:152-157. 2020-01-01

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