Nordcurrent Group: Interpretation of the Anti-abuse Provision in the Parent Subsidiary Directive – Opinion Statement ECJ-TF 2/2025  on the decision of the CJEU of 03 April 2025 in Case C-228/24, Nordcurrent group UAB

Georg Kofler; Alfredo Garcia Prats; Werner Haslehner; Eric Kemmeren; Michael Lang; João Félix Pinto Nogueira; Christiana Hji Panayi; Stella Raventos Calvo; Isabelle Richelle; Alexander Rust

Nordcurrent Group: Interpretation of the Anti-abuse Provision in the Parent Subsidiary Directive – Opinion Statement ECJ-TF 2/2025 on the decision of the CJEU of 03 April 2025 in Case C-228/24, Nordcurrent group UAB

Georg Kofler
, Alfredo Garcia Prats
, Werner Haslehner
, Eric Kemmeren
, Michael Lang
, João Félix Pinto Nogueira
, Christiana Hji Panayi
, Stella Raventos Calvo
, Isabelle Richelle
, Alexander Rust

Österreichisches und Internationales Steuerrecht

Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift

Originalsprache	Englisch
Fachzeitschrift	CFE Tax Advisers Europe
Jahrgang	2025
Ausgabenummer	2
Publikationsstatus	Veröffentlicht - 2025

Andere Dateien und Links

https://taxadviserseurope.org/new_ahgency/wp-content/uploads/2025/06/ECJ-TF-2-2025-Nordcurrent.pdf

Zitat

Kofler, G., Garcia Prats, A., Haslehner, W., Kemmeren, E., Lang, M., Nogueira, J. F. P., Hji Panayi, C., Raventos Calvo, S., Richelle, I., & Rust, A. (2025). Nordcurrent Group: Interpretation of the Anti-abuse Provision in the Parent Subsidiary Directive – Opinion Statement ECJ-TF 2/2025 on the decision of the CJEU of 03 April 2025 in Case C-228/24, Nordcurrent group UAB. CFE Tax Advisers Europe, 2025(2).

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title = "Nordcurrent Group: Interpretation of the Anti-abuse Provision in the Parent Subsidiary Directive – Opinion Statement ECJ-TF 2/2025 on the decision of the CJEU of 03 April 2025 in Case C-228/24, Nordcurrent group UAB",

author = "Georg Kofler and \{Garcia Prats\}, Alfredo and Werner Haslehner and Eric Kemmeren and Michael Lang and Nogueira, \{Jo{\~a}o F{\'e}lix Pinto\} and \{Hji Panayi\}, Christiana and \{Raventos Calvo\}, Stella and Isabelle Richelle and Alexander Rust",

year = "2025",

language = "English",

volume = "2025",

journal = "CFE Tax Advisers Europe",

number = "2",

}

Kofler, G, Garcia Prats, A, Haslehner, W, Kemmeren, E, Lang, M, Nogueira, JFP, Hji Panayi, C, Raventos Calvo, S, Richelle, I & Rust, A 2025, 'Nordcurrent Group: Interpretation of the Anti-abuse Provision in the Parent Subsidiary Directive – Opinion Statement ECJ-TF 2/2025 on the decision of the CJEU of 03 April 2025 in Case C-228/24, Nordcurrent group UAB', CFE Tax Advisers Europe, Jg. 2025, Nr. 2.

Nordcurrent Group: Interpretation of the Anti-abuse Provision in the Parent Subsidiary Directive – Opinion Statement ECJ-TF 2/2025 on the decision of the CJEU of 03 April 2025 in Case C-228/24, Nordcurrent group UAB. / Kofler, Georg; Garcia Prats, Alfredo; Haslehner, Werner et al.
in: CFE Tax Advisers Europe, Jahrgang 2025, Nr. 2, 2025.

Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift

TY - JOUR

T1 - Nordcurrent Group: Interpretation of the Anti-abuse Provision in the Parent Subsidiary Directive – Opinion Statement ECJ-TF 2/2025 on the decision of the CJEU of 03 April 2025 in Case C-228/24, Nordcurrent group UAB

AU - Kofler, Georg

AU - Garcia Prats, Alfredo

AU - Haslehner, Werner

AU - Kemmeren, Eric

AU - Lang, Michael

AU - Nogueira, João Félix Pinto

AU - Hji Panayi, Christiana

AU - Raventos Calvo, Stella

AU - Richelle, Isabelle

AU - Rust, Alexander

PY - 2025

Y1 - 2025

UR - https://taxadviserseurope.org/new_ahgency/wp-content/uploads/2025/06/ECJ-TF-2-2025-Nordcurrent.pdf

M3 - Case note

VL - 2025

JO - CFE Tax Advisers Europe

JF - CFE Tax Advisers Europe

IS - 2

ER -