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
European tax law; Anti-abuse rule; outbound dividends
Abstract :
[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"
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 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
Publication date :
October 2018
Journal title :
European Taxation
ISSN :
0014-3138
eISSN :
2352-9199
Publisher :
International Bureau of Fiscal Documentation, Amsterdam, Netherlands
Pages :
471-478
Peer reviewed :
Peer Reviewed verified by ORBi
Funders :
CFE Tax Advisers Europe
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.
