Commentaire ECJ-TF 1/2023 sur la décision de la CJUE du 16 février 2023 dans l'affaire Gallaher Limited (aff. C-707/20), sur la taxation des plus-values dans les transferts intra-groupes

peer reviewedIn this CFE Opinion Statement, submitted to the EU Institutions in June 2023, the CFE ECJ Task Force comments on the ECJ decision in Gallaher Limited (Case C-707/20), which provides further clarity on the scope of the fundamental freedoms, the correct comparator in establishing discrimination and the proportionality of discriminatory taxation of capital gains

Obligations fiscales complémentaires sur les fournisseurs de services digitaux, Commentaire ECJ-TF 2/2023 de l'arrêt de la CJUE du 22 décembre 2022 (Airbnb Ireland and Airbnb Payments UK (Case C-83/21) )

peer reviewedIn this CFE Opinion Statement, submitted to the EU Institutions in June 2023, the CFE ECJ Task Force comments on the ECJ decision in Airbnb Ireland and Airbnb Payments UK (Case C-83/21), wherein the Court decided, inter alia, that it was compatible with the freedom to provide services for the Italian tax authorities to impose tax obligations on service providers offering their intermediation services regarding real estate located in Italy, including the obligation to collect and report data and to withhold tax on the intermediated payments. It held, however, that it was disproportionate to request that they appoint a tax representative resident in Italy.16. Peace, justice and strong institution

Droit d'obtenir des intérêts sur les restitutions d'impôt perçus en violation du droit européen - Commentaire ECJ-TF 3/2023 de l'arrêt de la CJUE du 8 juin 2023 ( E. v. Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-322/22))

peer reviewedIn this CFE Opinion Statement, submitted to the EU Institutions on 4 October 2023, the CFE ECJ Task Force comments on the CJEU’s decision of 8 June 2023 in E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-322/22), which addressed a Polish domestic rule limiting the right to the interest on overpayments of corporate income tax in breach of EU law, to the period running from the 30th day following the publication, in the Official Journal of the European Union, of a ruling of the Court of Justice finding that the collection of the tax was incompatible with EU law.16. Peace, justice and strong institution

Commentaire ECJ TF 2/2022 de la décision du 27 janvier dans l'affaire Commission c. Espagne (formulaire 720) (Case C-788/19)

peer reviewedIn this CFE Opinion Statement, the CFE ECJ Task Force comments on the decision of 27 January 2022 in European Commission v. Kingdom of Spain (Form 720) (Case C-788/19) 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 European Economic Area

Commentaire ECJ TF 4/2022 de l'arrêt du 22 septembre 2022 dans l'affaire W AG (C-538/20) sur la déductibilité des pertes étrangères finales

peer reviewedIn this CFE Opinion Statement, submitted to the EU Institutions in November 2022, the CFE ECJ Task Force comments on the ECJ decision of 22 September 2022 in W AG (Case C-538/20), on the deductibility of foreign final losses.16. Peace, justice and strong institution

Commentaire ECJ TF 1/2022 de l'arrêt de la CJUE du 25 novembre 2021, GD Luxembourg c. L. (aff C-437/19), sur les conditions mises pour des demandes de renseignements et les droits du contribuable

peer reviewedIn this CFE Opinion Statement, the CFE ECJ Task Force comments on the ECJ decision in État luxembourgeois v. L (Case C-437/19) of 25 November 2021. This decision brings further clarification on the rights of information holders in respect of cross-border exchange of information, as well as on the concept of “foreseeable relevance”.16. Peace, justice and strong institution

Commentaire ECJ TF 3/2021 de l'arrêt de la CJUE du 19 mars 2021 dans l'affaire MK v. Autoridade Tributária e Aduaneira (Case C-388/19) concernant l'option des contribuables pour éviter une taxation discriminatoire des plus-values

peer reviewedIn this CFE opinion statement, the CFE ECJ Task Force comments on the ECJ decision in MK v. Autoridade Tributária e Aduaneira (Case C-388/19) of 18 March 2021. The Court confirmed its previous case law and held that the Portuguese (optional) regime for taxation of capital gains from immovable property of non-residents was contrary to the free movement of capital under article 63 of the TFEU since non-residents were taxed less favourably than residents

Commentaire ECJ TF 2/2021 de la décision CJUE du 25 février 2021 dans l'affaire Société Générale (C-403/19) concernant le calcul du crédit d'impôt étranger maximal

peer reviewedIn this CFE Opinion Statement, submitted to the EU Institutions in September 2021, the CFE ECJ Task Force comments on the ECJ decision in Société Générale (Case C-403/19), which reinforces established case law that EU law neither prohibits juridical double taxation nor does it put an obligation on the residence Member State to prevent the disadvantages that could arise from the exercise of competence thus attributed by the two Member States

Commentaire ECJ TF 3/2022 de la décision de la EFTA Court du 1er juin 2022 dans l'affaire PRA Group Europe (E-3/21), sur l'nteraction discriminatoire entre la "barrière de l'intérêt" et les contributions de groupee

peer reviewedIn this CFE Opinion Statement, the CFE ECJ Task Force comments on the EFTA Court decision of 1 June 2022 in PRA Group Europe (Case E-3/21), on the discriminatory interaction between the “interest barrier” and group contributions