Opinion Statement ECJ-TF 1/2023 on the CJEU decision of 16 February 2023 in Case C-707/20, Gallaher Limited, on the taxation of capital gains in intra-group transfers

Georg Kofler; Werner Haslehner; Volker Heydt; Fernando Alfredo García Prats; Eric Kemmeren; João Félix Pinto Nogueira; Christiana Hji Panayi; Stella Raventos Calvo; Isabelle Richelle; Alexander Rust; Rupert Shiers

Opinion Statement ECJ-TF 1/2023 on the CJEU decision of 16 February 2023 in Case C-707/20, Gallaher Limited, on the taxation of capital gains in intra-group transfers

Georg Kofler, Werner Haslehner, Volker Heydt, Fernando Alfredo García Prats, Eric Kemmeren, João Félix Pinto Nogueira, Christiana Hji Panayi, Stella Raventos Calvo, Isabelle Richelle, Alexander Rust, Rupert Shiers

Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift

Originalsprache	Englisch
Seitenumfang	12
Fachzeitschrift	CFE Tax Advisers Europe
Ausgabenummer	01/2023
Publikationsstatus	Veröffentlicht - 2023

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Zitat

Kofler, G., Haslehner, W., Heydt, V., García Prats, F. A., Kemmeren, E., Nogueira, J. F. P., Hji Panayi, C., Raventos Calvo, S., Richelle, I., Rust, A., & Shiers, R. (2023). Opinion Statement ECJ-TF 1/2023 on the CJEU decision of 16 February 2023 in Case C-707/20, Gallaher Limited, on the taxation of capital gains in intra-group transfers. CFE Tax Advisers Europe, (01/2023).

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title = "Opinion Statement ECJ-TF 1/2023 on the CJEU decision of 16 February 2023 in Case C-707/20, Gallaher Limited, on the taxation of capital gains in intra-group transfers",

author = "Georg Kofler and Werner Haslehner and Volker Heydt and {Garc{\'i}a Prats}, {Fernando Alfredo} and Eric Kemmeren and Nogueira, {Jo{\~a}o F{\'e}lix Pinto} and {Hji Panayi}, Christiana and {Raventos Calvo}, Stella and Isabelle Richelle and Alexander Rust and Rupert Shiers",

year = "2023",

language = "English",

journal = "CFE Tax Advisers Europe",

number = "01/2023",

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TY - JOUR

T1 - Opinion Statement ECJ-TF 1/2023 on the CJEU decision of 16 February 2023 in Case C-707/20, Gallaher Limited, on the taxation of capital gains in intra-group transfers

AU - Kofler, Georg

AU - Haslehner, Werner

AU - Heydt, Volker

AU - García Prats, Fernando Alfredo

AU - Kemmeren, Eric

AU - Nogueira, João Félix Pinto

AU - Hji Panayi, Christiana

AU - Raventos Calvo, Stella

AU - Richelle, Isabelle

AU - Rust, Alexander

AU - Shiers, Rupert

PY - 2023

Y1 - 2023

M3 - Case note

JO - CFE Tax Advisers Europe

JF - CFE Tax Advisers Europe

IS - 01/2023

ER -