Opinion Statement ECJ-TF 1/2023 on the ECJ Decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the Taxation of Capital Gains in Intra-Group Transfers
fiscalité européenne - taxation des plus-values intra-group - EU tax law - taxation of capital gains
Abstract :
[en] In 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.
Precision for document type :
Case briefs/Comments on statutes or statutory instruments
Disciplines :
Tax law
Author, co-author :
Kofler, G.
Garcia Prats, A.
Haslehner, W.
Kemmeren, E.
Nogueira, J.F. Pinto
HJI Panayi, C.
Raventós-Calvo, S.
Richelle, Isabelle ; Université de Liège - ULiège > HEC Liège : UER > UER Finance et Droit : Droit fiscal
Rust, A.
Language :
English
Title :
Opinion Statement ECJ-TF 1/2023 on the ECJ Decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the Taxation of Capital Gains in Intra-Group Transfers
Alternative titles :
[fr] 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
Original title :
[en] Opinion Statement ECJ-TF 1/2023 on the ECJ Decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the Taxation of Capital Gains in Intra-Group Transfers
