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; 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

Reference : Opinion Statement ECJ TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Ca...


	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/10993/43325

Title :	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
Language :	English
Author, co-author :	Haslehner, Werner [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 []
Publication date :	Apr-2020
Journal title :	European Taxation
Publisher :	International Bureau of Fiscal Documentation
Volume :	60
Issue/season :	4
Pages :	152-157
Peer reviewed :	Yes (verified by ORBi^lu)
Audience :	International
ISSN :	0014-3138
e-ISSN :	2352-9199
City :	Amsterdam
Country :	Netherlands
Keywords :	[en] CFC rules ; substance escape ; wholly-artificial arrangements ; free movement of capital ; Cadbury Schweppes ; third countries
Abstract :	[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.
Target :	Researchers ; Professionals ; Students
Permalink :	http://hdl.handle.net/10993/43325

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