Reference : Opinion Statement ECJ-TF 1/2017 on the Decision of the Court of Justice of the Europe...
Scientific journals : Article
Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
Law / European Law
Opinion Statement ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital in Third Countries
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
García Prats, Alfredo []
Heydt, Volker []
Kemmeren, Eric []
Kofler, Georg []
Lang, Michael []
Nogueira, João []
Pistone, Pasquale []
Raingeard de la Blétière, Emmanuel []
Raventos-Calvo, Stella []
Richelle, Isabelle []
Rust, Alexander []
Shier, Rupert []
European Taxation
International Bureau of Fiscal Documentation
Yes (verified by ORBilu)
The Netherlands
[en] EU Tax Law ; Discrimination ; Free Movement of Capital ; Euro-Mediterranean Agreements ; Dividend taxation
[en] The Confédération Fiscale Européenne welcomes the precise and instructive decision in SECIL. The decision clarifies the application of article 63 of the TFEU on the free movement of capital to tax legislation that denies tax benefits to dividends originating in non-EU Member States and demonstrates that Member States may not rely on article 64(1) of the TFEU, i.e. the “grandfathering clause”, if the logic of their tax legislation changed after 31 December 1993, which change can also be brought about through the conclusion of directly applicable international agreements (for example, Euro-Mediterranean Agreements).
The Confédération Fiscale Européenne appreciates the further clarification that provisions with direct effect in EU international agreements with third countries, such as the Euro-Mediterranean Agreements, can create economic rights that can be relied upon by taxpayers.
Researchers ; Professionals ; Students ; General public

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