Reference : Opinion Statement ECJ TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Ca...
Scientific journals : Article
Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
Law / European Law
Opinion Statement ECJ TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Case C-135/17), Concerning the Application of the German CFC Legislation in Relation to 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 []
Lüdicke, Jürgen []
Nogueira, Joao []
Pistone, Pasquale []
Rädler, Albert []
Raventos-Calvo, Stella []
Richelle, Isabelle []
Raingeard de la Blétière, Emmanuel []
Rust, Alexander []
Shiers, Rupert []
European Taxation
International Bureau of Fiscal Documentation
Yes (verified by ORBilu)
[en] CFC rules ; substance escape ; wholly-artificial arrangements ; free movement of capital ; Cadbury Schweppes ; third countries
[en] This CFE Opinion Statement, submitted to the EU institutions on 12 December 2019, comments on the decision in X-GmbH (Case C-135/17), in respect of which the Court of Justice of the European Union (Grand Chamber) (ECJ) delivered its decision on 26 February 2019. In general terms, the ECJ largely followed the Opinion given by Advocate General Mengozzi on 5 December 2018.
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