Reference : Opinion Statement ECJ-TF 2/2018 on the ECJ Decision of 7 Sept. 2017 in Eqiom (Case C-...
Scientific journals : Article
Law, criminology & political science : Tax law
Opinion Statement ECJ-TF 2/2018 on the ECJ Decision of 7 Sept. 2017 in Eqiom (Case C-6/16), Concerning the Compatibiloity of the French Anti-Abuse Rule Regarding outbound Dividends with the EU Parent-Subsidiary Directive (2011/96) and the Fundamental Freedoms
Richelle, Isabelle mailto [Université de Liège - ULiège > Département de droit > Droit fiscal >]
European Taxation
International Bureau of Fiscal Documentation
Yes (verified by ORBi)
[en] European tax law ; Anti-abuse rule ; outbound dividends
[en] "This CFE OS, submitted to the EU Institutions in May 2018, addresses the ECJ's decision in Eqiom (Case C-6/2016), which concerns the EU law compatibility of the French anti-abuse rule regarding outbound dividends"
ECJ Task Force of the CFE Tax Advisors Europe - Tax Institute ULiège
CFE Tax Advisors Europe
Researchers ; Professionals ; Students ; Others
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.

File(s) associated to this reference

Fulltext file(s):

Restricted access
et_2018_10_cfe_1.pdfPublisher postprint222.94 kBRequest copy

Bookmark and Share SFX Query

All documents in ORBi are protected by a user license.