Výsledky vyhledávání - "ECJ Task Force (Paul Farmer"

Opinion statement ECJ-TF 2/2015 of the CFE on the decision of the European Court of Justice in Commission v. United Kingdomm ('final lossess') (case C-172/13), concerning the 'Marks & Spencer exception'

Autor: ECJ Task Force (Paul Farmer, García Prats, Francisco Alfredo, Gutmann, Daniel, Heydt, Volker, Kemmeren, Eric, Kofler, Georg (Chair), Lang, Michael, Le Mentec, Franck, Pistone, Pasquale, Raventos-Calvo, Stella, Richelle, Isabelle, Roedler, Friedrich, Kelly Stricklin-Coutinho)

Publikováno v: ECJ Task Force (Paul Farmer Garcia Prats, Alfredo Gutmann, Daniel Heydt, Volker Kemmeren, Eric Kofler, Georg (Chair) Lang, Michael Le Mentec, Franck Pistone, Pasquale Raventos-Calvo, Stella Richelle, Isabelle Roedler, Friedrich Kelly Stricklin-Coutinho) 2016 Opinion statement ECJ-TF 2/2015 of the CFE on the decision of the European Court of Justice in Commission v. United Kingdomm ('final lossess') (case C-172/13), concerning the 'Marks & Spencer exception' European Taxation 56 2/3 87 93
RODERIC. Repositorio Institucional de la Universitat de Valéncia
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This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-172/13, European Commission v United Kingdom, which was decided by the Grand Chamber of the Court of Justice of the European Union (ECJ) on February 2015. This case is in some

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::e8aaf98fa6f366a1df5563de4eb4811e
http://hdl.handle.net/10550/54315

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Opinion statement ECJ-TF 1/2015 of the CFE on the decision of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) concerning inheritance taxation

Publikováno v: ECJ Task Force (Paul Farmer Garcia Prats, Alfredo Gutmann, Daniel Heydt, Volker Kemmeren, Eric Kofler, Georg (Chair) Lang, Michael Le Mentec, Franck Pistone, Pasquale Raventos-Calvo, Stella Richelle, Isabelle Roedler, Friedrich Kelly Stricklin-Coutinho) 2016 Opinion statement ECJ-TF 1/2015 of the CFE on the decision of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) concerning inheritance taxation European Taxation 56 1 34 36
RODERIC. Repositorio Institucional de la Universitat de Valéncia
instname

The cases Commission v. Spain (C-127/12) and Commission v. Germany (C-211/13) have common features and in both cases the ECJ (second and third chamber) held that the two national measures at issue were contrary to the free movement of capital ensured

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::f91bebce7d29a119eeb21fa4a8368c95
http://hdl.handle.net/10550/54312

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Opinion statement ECJ-TF 3/2015 of the CFE on the decision of the European Court of Justice in C.G. Sopora (Case C-512/12) on 'horizontal discrimination'

Publikováno v: ECJ Task Force (Paul Farmer Garcia Prats, Alfredo Gutmann, Daniel Heydt, Volker Kemmeren, Eric Kofler, Georg (Chair) Lang, Michael Le Mentec, Franck Pistone, Pasquale Raventos-Calvo, Stella Richelle, Isabelle Roedler, Friedrich Kelly Stricklin-Coutinho) 2016 Opinion statement ECJ-TF 3/2015 of the CFE on the decision of the European Court of Justice in C.G. Sopora (Case C-512/12) on 'horizontal discrimination' European Taxation 56 2/3 94 98
RODERIC. Repositorio Institucional de la Universitat de Valéncia
instname

On 24 February 2015, the Grand Chamber of the ECJ handed down its decision in Case C-512/13, C.G. Sopora, concerning the question of whether a specific requirement to obtain a tax advantage for foreign (incoming) workers violates the freedom of movem

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::d022fd068ee775d80f219fa17328b87e
http://hdl.handle.net/10550/54316

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Opinion statement ECJ-TF 4/2015 of the CFE on the decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14) on the French Integration Fiscale

Autor: ECJ Task Force Paul Farmer, García Prats, Francisco Alfredo, Gutmann, Daniel, Heydt, Volker, Kemmeren, Eric, Kofler, Georg (Chair), Lang, Michael, Le Mentec, Franck, Pistone, Pasquale, Raventos-Calvo, Stella, Richelle, Isabelle, Roedler, Friedrich, Stricklin-Coutinho, Kelly

Publikováno v: ECJ Task Force (Paul Farmer Garcia Prats, Alfredo Gutmann, Daniel Heydt, Volker Kemmeren, Eric Kofler, Georg (Chair) Lang, Michael Le Mentec, Franck Pistone, Pasquale Raventos-Calvo, Stella Richelle, Isabelle Roedler, Friedrich Stricklin-Coutinho), Kelly 2016 Opinion statement ECJ-TF 4/2015 of the CFE on the decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14) on the French Integration Fiscale European Taxation 56 5 211 213
RODERIC. Repositorio Institucional de la Universitat de Valéncia
instname

This is an Opinion Statement prepared by the CFE ECJ Task Force1 on Case C-386/14, in which the 2nd Chamber of the Court of Justice of the European Union (ECJ) delivered its judgment on 2 September 2015, following the opinion of Advocate General Koko

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::555653c55c7715412845d0440096bcc6
http://hdl.handle.net/10550/54317

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Opinion statement ECJ-TF 3/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in DMC (Case-164/12), concerning taxation of unrealized gains upon a reorganization within the UE

Autor: ECJ Task Force (Paul Farmer, García Prats, Francisco Alfredo, Gutmann, Daniel, Heydt, Volker, Kemmeren, Erin, Kofler, Georg (Chair), Lang, Michael, Le Mentec, Franck, Pistone, Pasquale, Raventos-Calvo, Stella, Richelle, Isabelle, Roedler, Friedrich, Kelly Stricklin-Coutinho)

Publikováno v: ECJ Task Force (Paul Farmer Garcia Prats, Alfredo Gutmann, Daniel Heydt, Volker Kemmeren, Erin Kofler, George (Chair) Lang, Michael Le Mentec, Franck Pistone, Pasquale Raventos-Calvo, Stella Richelle, Isabelle Roedler, Friedrich Kelly Stricklin-Coutinho) 2015 Opinion statement ECJ-TF 3/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in DMC (Case-164/12), concerning taxation of unrealized gains upon a reorganization within the UE European Taxation 55 2/3 111 115
RODERIC. Repositorio Institucional de la Universitat de Valéncia
instname

This is an Opinion Statement prepared by the CFE ECJ Task Force1 on Case C-164/12, DMC. After illustrating the facts of the DMC case and the preliminary questions, this document will focus on selected critical points from this case by pointing out so

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::b0a1aec701ef5ebff2734ee132d1fdaa
http://hdl.handle.net/10550/54310

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Opinion statement ECJ-TF 4/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in SCA Group Holding BV et al. (joined cases C-39/13, C-40/13 and C-41/13), on the requirements to form a 'fiscal unity'

Publikováno v: ECJ Task Force (Paul Farmer Garcia Prats, Alfredo Gutmann, Daniel Heydt, Volker Kemmeren, Eric Kofler, Georg (Chair) Lang, Michael Le Mentec, Franck Pistone, Pasquale Raventos-Calvo, Stella Richelle, Isabelle Roedler, Friedrich Kelly Stricklin-Coutinho) 2015 Opinion statement ECJ-TF 4/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in SCA Group Holding BV et al. (joined cases C-39/13, C-40/13 and C-41/13), on the requirements to form a 'fiscal unity' European Taxation 55 2/3 116 121
RODERIC. Repositorio Institucional de la Universitat de Valéncia
instname

This Opinion Statement analyses the Court's decision in Joined Cases C‑39/13, C‑40/13 and C‑41/13, SCA Group Holding BV et al, of 12 June 2014, concerning the question whether the Netherlands violate the provisions on freedom of establishment i

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::b2541c4003fd873824a692582ff5acd5
http://hdl.handle.net/10550/54311

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