Reference : Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clause...
Scientific journals : Article
Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
Law / European Law
Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms
García Prats, Alfredo []
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Heydt, Volker []
Kemmeren, Eric []
Kofler, Georg []
Lang, Michael []
Lüdicke, Jürgen []
Nogueira, João []
Pistone, Pasquale []
Raventos-Calvo, Stella []
Raingeard de la Blétière, Emmanuel []
Richelle, Isabelle []
Rust, Alexander []
Shiers, Rupert []
European Taxation
International Bureau of Fiscal Documentation
Yes (verified by ORBilu)
[en] LoB ; Fundamental Freedoms ; Tax Treaties ; BEPS ; Multilateral Instrument
[en] This Opinion Statement was prepared by the CFE ECJ Task Force and concerns the compatibility
of limitation-on-benefits (LoB) clauses with the EU fundamental freedoms, based on decisions of the European Court of Justice (ECJ). The context of this statement is the Commission’s infringement procedure against the Netherlands with regard to the LoB clause in the Japan- Netherlands Income Tax Treaty (2010) and the inclusion of a simplified optional LoB clause in the BEPS Multilateral Instrument.
Researchers ; Professionals ; Students

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