Nordcurrent Group: Interpretation of the Anti-Abuse Provision in the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 3 April 2025 in Nordcurrent Group UAB (Case C-228/24)

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

Nordcurrent Group: Interpretation of the Anti-Abuse Provision in the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 3 April 2025 in Nordcurrent Group UAB (Case C-228/24)

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

Institute for Austrian and International Tax Law

Publication: Scientific journal › Case note

Original language	English
Pages (from-to)	302-305
Journal	European Taxation
Volume	2025
Issue number	Juli
Publication status	Published - 2025

Cite this

Kofler, G., Garcia Prats, A., Haslehner, W., Kemmeren, E., Lang, M., Nogueira, J. F. P., Hji Panayi, C., Raventos Calvo, S., Richelle Graulich, I., & Rust, A. (2025). Nordcurrent Group: Interpretation of the Anti-Abuse Provision in the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 3 April 2025 in Nordcurrent Group UAB (Case C-228/24). European Taxation, 2025(Juli), 302-305.

@article{d6577de478c34d19850a729928e9cdbf,

title = "Nordcurrent Group: Interpretation of the Anti-Abuse Provision in the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 3 April 2025 in Nordcurrent Group UAB (Case C-228/24)",

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 \{Richelle Graulich\}, Isabelle and Alexander Rust",

year = "2025",

language = "English",

volume = "2025",

pages = "302--305",

journal = "European Taxation",

issn = "0014-3138",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "Juli",

}

Kofler, G, Garcia Prats, A, Haslehner, W, Kemmeren, E, Lang, M, Nogueira, JFP, Hji Panayi, C, Raventos Calvo, S, Richelle Graulich, I & Rust, A 2025, 'Nordcurrent Group: Interpretation of the Anti-Abuse Provision in the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 3 April 2025 in Nordcurrent Group UAB (Case C-228/24)', European Taxation, vol. 2025, no. Juli, pp. 302-305.

Nordcurrent Group: Interpretation of the Anti-Abuse Provision in the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 3 April 2025 in Nordcurrent Group UAB (Case C-228/24). / Kofler, Georg; Garcia Prats, Alfredo; Haslehner, Werner et al.
In: European Taxation, Vol. 2025, No. Juli, 2025, p. 302-305.

Publication: Scientific journal › Case note

TY - JOUR

T1 - Nordcurrent Group: Interpretation of the Anti-Abuse Provision in the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 3 April 2025 in Nordcurrent Group UAB (Case C-228/24)

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 Graulich, Isabelle

AU - Rust, Alexander

PY - 2025

Y1 - 2025

UR - https://koflerge.org/wp-content/uploads/2025/12/ecj-tf-2-2025.pdf

M3 - Case note

SN - 0014-3138

VL - 2025

SP - 302

EP - 305

JO - European Taxation

JF - European Taxation

IS - Juli

ER -

Nordcurrent Group: Interpretation of the Anti-Abuse Provision in the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 3 April 2025 in Nordcurrent Group UAB (Case C-228/24)

Other files and links

Cite this