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

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 16 Peace, Justice and Strong Institutions
SDG 17 Partnerships for the Goals

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10.59403/217h3n1

Cite this

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 (IBFD)",

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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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AN - SCOPUS:85171373607

SN - 0014-3138

VL - 63

SP - 336

EP - 343

JO - European Taxation

JF - European Taxation

IS - 8

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

Abstract

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CEID-CRCFL: Católica Research Centre for the Future of Law

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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

UN SDGs

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CEID-CRCFL: Católica Research Centre for the Future of Law

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