Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit
droit fiscal européen - crédit d'impôt étranger - european tax law - foreign tax credit
Abstract :
[en] In 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.
Disciplines :
Tax law
Author, co-author :
Kofler, G.
Garcia Prats, F.A.
Haslehner, W.
Heydt, V.
Kemmeren, E.
Lang, M.
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.
Shiers, R.
Language :
English
Title :
Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit
Alternative titles :
[fr] 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
Original title :
[en] Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit
