The Resource Opinion Statement ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries

Opinion Statement ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries

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Opinion Statement ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries
Title
Opinion Statement ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries
Creator
Subject
Language
eng
Summary
This is an Opinion Statement prepared by the CFE ECJ Task Force on SECIL (Case C-464/14), in which the 5th Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 24 November 2016, following the Opinion of Advocate General Wathelet of 27 January 2016. The case concerned the discriminatory Portuguese taxation of dividends received by corporate shareholders from their subsidiaries in third states, namely in Lebanon and Tunisia. In a clear and instructive decision, the Court not only clarified the scope and impact of the Treaty provisions on the free movement of capital, but also the legal ramifications of the Euro-Mediterranean Agreements with Lebanon and Tunisia
Citation source
In: European taxation. - Amsterdam. - Vol. 57 (2017), no. 4 ; p. 163-172
Geographic coverage
European Union
Language note
English
http://bibfra.me/vocab/lite/organizationName
CFE ECJ Task Force
http://library.link/vocab/subjectName
  • ECJ case law
  • fundamental freedoms
  • justification
  • grandfather clause
  • third countries (EU)
Label
Opinion Statement ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries
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Publication
Label
Opinion Statement ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries
Publication

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