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

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Resumo

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.

Idioma originalEnglish
Páginas (de-até)336-343
Número de páginas8
RevistaEuropean Taxation
Volume63
Número de emissão8
DOIs
Estado da publicaçãoPublicado - ago. 2023

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