Opinion Statement ECJ-TF 3/2022 on the EFTA Court Decision of 1 June 2022 in PRA Group Europe (Case E-3/21), on the discriminatory interaction between the “Interest Barrier” and group contributions

Resource Information

The work Opinion Statement ECJ-TF 3/2022 on the EFTA Court Decision of 1 June 2022 in PRA Group Europe (Case E-3/21), on the discriminatory interaction between the “Interest Barrier” and group contributions represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Opinion Statement ECJ-TF 3/2022 on the EFTA Court Decision of 1 June 2022 in PRA Group Europe (Case E-3/21), on the discriminatory interaction between the “Interest Barrier” and group contributions

Creator

• Shiers, R
• Haslehner, W.C
• Heydt, V
• Kemmeren, E.C.C.M
• Kofler, G.W
• Lang, M
• Nogueira, J.F. Pinto
• Raventós-Calvo, S
• Richelle, I
• Rust, A
• García Prats, F.A
• HJI Panayi, C

Subject

• case law
• contribution
• discrimination
• fundamental freedoms
• group of companies
• interest deduction limitation
• intra-group financing
• justification
• EBITDA

Language

eng

Summary

In this CFE Opinion Statement, the CFE ECJ Task Force comments on the EFTA Court decision of 1 June 2022 in PRA Group Europe (Case E-3/21), on the discriminatory interaction between the “interest barrier” and group contributions

Citation source

In: European taxation. - Amsterdam. - Vol. 63 (2023), no. 1 ; p. 27-34

Geographic coverage

• European Union
• Europe

Language note

English