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, F.Haslehner, W.Heydt, V.Kemmeren, E.Kofler, G.Lang, M.Nogueira, J.Panayi, C.Blétière, E.Raventos-Calvo, S.Richelle, I.Rust, A.Shiers, R.(2021)
, 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
Opinion statement ECJ-TF 3/2021 on the CJEU decision of 18 March 2021 in case C-388/19, MK v Autoridade Tributária e Aduaneira, on the taxpayers’ option to avoid discriminatory taxation of capital gains
Nogueira, J.Prats, F.Haslehner, W.Heydt, V.Kemmeren, E.Kofler, G.Lang, M.Panayi, C.Blétière, E.Raventos-Calvo, S.Richelle, I.Rust, A.Shiers, R.(2021)
, Opinion statement ECJ-TF 3/2021 on the CJEU decision of 18 March 2021 in case C-388/19, MK v Autoridade Tributária e Aduaneira, on the taxpayers’ option to avoid discriminatory taxation of capital gains