[en] "This OS was prepared by the CFE Task Force and concerns the compatibility of LoB clauses with the EU fundamental freedoms, based on decisions of the ECJ. The context of this statement is the Commission's infringement procedure against the Netherlands with regard to the LB clause in the Japan-Netherlands Income Tax Treaty (2010) and the inclusion of a simplified optional LoB clause in the BEPS Multilateral Instrument"
Research Center/Unit :
ECJ Task Force of the CFE Tax Advisors Europe / Tax Institute ULiège
Disciplines :
Tax law
Author, co-author :
Richelle, Isabelle ; Université de Liège - ULiège > Département de droit > Droit fiscal
Language :
English
Title :
Opinion Statement ECJ-TF 1/2018 on the Decision of the Comptability of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms
Publication date :
September 2018
Journal title :
European Taxation
ISSN :
0014-3138
eISSN :
2352-9199
Publisher :
International Bureau of Fiscal Documentation, Amsterdam, Netherlands
Pages :
419-425
Peer reviewed :
Peer Reviewed verified by ORBi
Commentary :
The members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heudt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Joao Nogueira, Pasquale Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers.
