Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit

Francisco Alfredo Garcia Prats; Werner C. Haslehner; Volker Heydt; Eric Kemmeren; Georg Kofler; Michael Lang; João Nogueira; Christiana HJI Panayi; Emmanuel Raingeard de la Blétière; Stella Raventos-Calvo; Isabelle Richelle; Alexander Rust; Rupert Shiers

Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit

Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Nogueira, Christiana HJI Panayi, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust, Rupert Shiers

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

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Abstract

In this CFE Opinion Statement, submitted to the EU Institutions in September 2021, the CFE ECJ Task Force comments on the ECJ decision in Société Générale (Case C-403/19), which reinforces established case law that EU law neither prohibits juridical double taxation nor does it put an obligation on the residence Member State to prevent the disadvantages that could arise from the exercise of competence thus attributed by the two Member States

Original language	English
Pages (from-to)	30-39
Number of pages	10
Journal	European Taxation
Volume	62
Issue number	1
Publication status	Published - 2022

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Opinion Statement ECJ-TF 2/2021 on the CJEU decision of 25 february 2021 in case C-403/19, société générale, on the calculation of the maximum amount of a foreign direct tax credit
Prats, A. G., Haslehner, W. C., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Nogueira, J., Panayi, C. H., Blétière, E. R. D. L., Raventos-Calvo, S., Richelle, I., Rust, A. & Shiers, R., 20 Sept 2021, p. 1-14, 14 p.
Research output: Working paper › Preprint

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Prats, F. A. G., Haslehner, W. C., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Nogueira, J., Panayi, C. HJI., Blétière, E. R. D. L., Raventos-Calvo, S., Richelle, I., Rust, A., & Shiers, R. (2022). Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit. European Taxation, 62(1), 30-39.

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title = "Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Soci{\'e}t{\'e} G{\'e}n{\'e}rale (Case C-403/19) on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit",

abstract = "In this CFE Opinion Statement, submitted to the EU Institutions in September 2021, the CFE ECJ Task Force comments on the ECJ decision in Soci{\'e}t{\'e} G{\'e}n{\'e}rale (Case C-403/19), which reinforces established case law that EU law neither prohibits juridical double taxation nor does it put an obligation on the residence Member State to prevent the disadvantages that could arise from the exercise of competence thus attributed by the two Member States",

author = "Prats, {Francisco Alfredo Garcia} and Haslehner, {Werner C.} and Volker Heydt and Eric Kemmeren and Georg Kofler and Michael Lang and Jo{\~a}o Nogueira and Panayi, {Christiana HJI} and Bl{\'e}ti{\`e}re, {Emmanuel Raingeard de la} and Stella Raventos-Calvo and Isabelle Richelle and Alexander Rust and Rupert Shiers",

year = "2022",

language = "English",

volume = "62",

pages = "30--39",

journal = "European Taxation",

issn = "2352-9199",

publisher = "International Bureau of Fiscal Documentation",

number = "1",

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Prats, FAG, Haslehner, WC, Heydt, V, Kemmeren, E, Kofler, G, Lang, M, Nogueira, J, Panayi, CHJI, Blétière, ERDL, Raventos-Calvo, S, Richelle, I, Rust, A & Shiers, R 2022, 'Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit', European Taxation, vol. 62, no. 1, pp. 30-39.

Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit. / Prats, Francisco Alfredo Garcia; Haslehner, Werner C.; Heydt, Volker et al.
In: European Taxation, Vol. 62, No. 1, 2022, p. 30-39.

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

TY - JOUR

T1 - Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit

AU - Prats, Francisco Alfredo Garcia

AU - Haslehner, Werner C.

AU - Heydt, Volker

AU - Kemmeren, Eric

AU - Kofler, Georg

AU - Lang, Michael

AU - Nogueira, João

AU - Panayi, Christiana HJI

AU - Blétière, Emmanuel Raingeard de la

AU - Raventos-Calvo, Stella

AU - Richelle, Isabelle

AU - Rust, Alexander

AU - Shiers, Rupert

PY - 2022

Y1 - 2022

N2 - In this CFE Opinion Statement, submitted to the EU Institutions in September 2021, the CFE ECJ Task Force comments on the ECJ decision in Société Générale (Case C-403/19), which reinforces established case law that EU law neither prohibits juridical double taxation nor does it put an obligation on the residence Member State to prevent the disadvantages that could arise from the exercise of competence thus attributed by the two Member States

AB - In this CFE Opinion Statement, submitted to the EU Institutions in September 2021, the CFE ECJ Task Force comments on the ECJ decision in Société Générale (Case C-403/19), which reinforces established case law that EU law neither prohibits juridical double taxation nor does it put an obligation on the residence Member State to prevent the disadvantages that could arise from the exercise of competence thus attributed by the two Member States

M3 - Article

SN - 2352-9199

VL - 62

SP - 30

EP - 39

JO - European Taxation

JF - European Taxation

IS - 1

ER -

Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit

Abstract

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

Research output

Opinion Statement ECJ-TF 2/2021 on the CJEU decision of 25 february 2021 in case C-403/19, société générale, on the calculation of the maximum amount of a foreign direct tax credit

Cite this