Opinion statement ECJ-TF 1/2023 on the ECJ decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the taxation of capital gains in Intra-Group Transfers

Georg Kofler; Alfredo Garcia Prats; Werner Haslehner; Volker Heydt; Eric Kemmeren; João Nogueira; Christiana H. J. I. Panayi; Stella Raventós-Calvo; Isabelle Richelle; Alexander Rust; Rupert Shiers

doi:10.59403/217h3n1

Opinion statement ECJ-TF 1/2023 on the ECJ decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the taxation of capital gains in Intra-Group Transfers

Georg Kofler, Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, João Nogueira, Christiana H. J. I. Panayi, Stella Raventós-Calvo, Isabelle Richelle, Alexander Rust, Rupert Shiers

Research output: Contribution to journal › Article › peer-review

Abstract

In this CFE Opinion Statement, submitted to the EU Institutions in June 2023, the CFE ECJ Task Force comments on the ECJ decision in Gallaher Limited (Case C-707/20), which provides further clarity on the scope of the fundamental freedoms, the correct comparator in establishing discrimination and the proportionality of discriminatory taxation of capital gains.

Original language	English
Pages (from-to)	336-343
Number of pages	8
Journal	European Taxation
Volume	63
Issue number	8
DOIs	https://doi.org/10.59403/217h3n1
Publication status	Published - Aug 2023

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10.59403/217h3n1

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Kofler, G., Prats, A. G., Haslehner, W., Heydt, V., Kemmeren, E., Nogueira, J., Panayi, C. H. J. I., Raventós-Calvo, S., Richelle, I., Rust, A., & Shiers, R. (2023). Opinion statement ECJ-TF 1/2023 on the ECJ decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the taxation of capital gains in Intra-Group Transfers. European Taxation, 63(8), 336-343. https://doi.org/10.59403/217h3n1

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title = "Opinion statement ECJ-TF 1/2023 on the ECJ decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the taxation of capital gains in Intra-Group Transfers",

abstract = "In this CFE Opinion Statement, submitted to the EU Institutions in June 2023, the CFE ECJ Task Force comments on the ECJ decision in Gallaher Limited (Case C-707/20), which provides further clarity on the scope of the fundamental freedoms, the correct comparator in establishing discrimination and the proportionality of discriminatory taxation of capital gains.",

author = "Georg Kofler and Prats, {Alfredo Garcia} and Werner Haslehner and Volker Heydt and Eric Kemmeren and Jo{\~a}o Nogueira and Panayi, {Christiana H. J. I.} and Stella Ravent{\'o}s-Calvo and Isabelle Richelle and Alexander Rust and Rupert Shiers",

note = "Publisher Copyright: {\textcopyright} IBFD.",

year = "2023",

month = aug,

doi = "10.59403/217h3n1",

language = "English",

volume = "63",

pages = "336--343",

journal = "European Taxation",

issn = "0014-3138",

publisher = "International Bureau of Fiscal Documentation",

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Kofler, G, Prats, AG, Haslehner, W, Heydt, V, Kemmeren, E, Nogueira, J, Panayi, CHJI, Raventós-Calvo, S, Richelle, I, Rust, A & Shiers, R 2023, 'Opinion statement ECJ-TF 1/2023 on the ECJ decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the taxation of capital gains in Intra-Group Transfers', European Taxation, vol. 63, no. 8, pp. 336-343. https://doi.org/10.59403/217h3n1

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T1 - Opinion statement ECJ-TF 1/2023 on the ECJ decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the taxation of capital gains in Intra-Group Transfers

AU - Kofler, Georg

AU - Prats, Alfredo Garcia

AU - Haslehner, Werner

AU - Heydt, Volker

AU - Kemmeren, Eric

AU - Nogueira, João

AU - Panayi, Christiana H. J. I.

AU - Raventós-Calvo, Stella

AU - Richelle, Isabelle

AU - Rust, Alexander

AU - Shiers, Rupert

PY - 2023/8

Y1 - 2023/8

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AB - In this CFE Opinion Statement, submitted to the EU Institutions in June 2023, the CFE ECJ Task Force comments on the ECJ decision in Gallaher Limited (Case C-707/20), which provides further clarity on the scope of the fundamental freedoms, the correct comparator in establishing discrimination and the proportionality of discriminatory taxation of capital gains.

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DO - 10.59403/217h3n1

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SN - 0014-3138

VL - 63

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EP - 343

JO - European Taxation

JF - European Taxation

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ER -

Opinion statement ECJ-TF 1/2023 on the ECJ decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the taxation of capital gains in Intra-Group Transfers

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Opinion statement ECJ-TF 1/2023 on the ECJ decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the taxation of capital gains in Intra-Group Transfers

Abstract

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