Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms

Reference : Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clause...


	Document type :	Scientific journals : Article
	Discipline(s) :	Law, criminology & political science : Tax law Law, criminology & political science : European & international law
	Focus Areas :	Law / European Law
	To cite this reference:	http://hdl.handle.net/10993/38095

Title :	Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms
Language :	English
Author, co-author :	García Prats, Alfredo []
	Haslehner, Werner [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 []
Publication date :	Sep-2018
Journal title :	European Taxation
Publisher :	International Bureau of Fiscal Documentation
Peer reviewed :	Yes (verified by ORBi^lu)
Audience :	International
ISSN :	0014-3138
e-ISSN :	2352-9199
City :	Amsterdam
Country :	Netherlands
Keywords :	[en] LoB ; Fundamental Freedoms ; Tax Treaties ; BEPS ; Multilateral Instrument
Abstract :	[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.
Target :	Researchers ; Professionals ; Students
Permalink :	http://hdl.handle.net/10993/38095

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