CFE ECJ Task Force: Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment, European Taxation

Eric Kemmeren; CFE ECJ Task Force: The Members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Nogueira, Pasquale Pistone, Albert Rädler†, Emmanuel Raingeard de la Blétière, Stella  Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers

CFE ECJ Task Force: Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment, European Taxation

Eric Kemmeren, CFE ECJ Task Force: The Members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Nogueira, Pasquale Pistone, Albert Rädler†, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers

Research output: Contribution to journal › Article › Professional

Original language	English
Pages (from-to)	113-119
Number of pages	7
Journal	European Taxation
Volume	59
Issue number	2-3
Publication status	Published - 2019

Connecting Organizations
Bekker, S., Bomer, A., Borghouts, I., De Pietro, C., Dusarduijn, S., Elsweier, F., Essers, P., Garcia Anton, R., Gribnau, H., Gubbels, N., Hoogeveen, M., Houwerzijl, M., Kaufmann, W., Kemmeren, E., Lafarre, A., Lejour, A., Li, J., Loth, M., Mc Cahery, J., Montebovi, S., Peters, C., Rombouts, B., Russo, R., Staats, G., Starink, B., Steegmans, M., Stevens, S., Stevens, T., Sumner, I., Tjong Tjin Tai, E., Tzankova, I., Verbruggen, P., Vermeulen, E., Westerhout, E., Weterings, W., Wibier, R., Xu, D., Zegveld, C., Zekić, N., van Gulijk, S., van Hout, D., van Hulten, M., van Kempen, T., van Kesteren, H., van Vijfeijken, I., van der Elst, C., van der Sangen, G., Öner, C., Kryla-Cudna, K., Mak, V., Smit, D., Op Heij, D., Onţanu, E. A., Salah, O., Wijntjens, L., van Norden, G., van den Bosch, S., Fernandez de Aranguiz Chueca, A., Diamant, Y., Geiregat, S., van der Burgt, B., Hofman, A. & Groeneveld-Tijssens, N.
1/01/19 → 31/12/24
Project: Research project

Cite this

Kemmeren, E., & CFE ECJ Task Force: The Members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Nogueira, Pasquale Pistone, Albert Rädler†, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers (2019). CFE ECJ Task Force: Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment, European Taxation. European Taxation, 59(2-3), 113-119.

Kemmeren, Eric ; CFE ECJ Task Force: The Members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Nogueira, Pasquale Pistone, Albert Rädler†, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers. / CFE ECJ Task Force: Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment, European Taxation. In: European Taxation. 2019 ; Vol. 59, No. 2-3. pp. 113-119.

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title = "CFE ECJ Task Force: Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment, European Taxation",

author = "Eric Kemmeren and {CFE ECJ Task Force: The Members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Jo{\~a}o Nogueira, Pasquale Pistone, Albert R{\"a}dler†, Emmanuel Raingeard de la Bl{\'e}ti{\`e}re, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers}",

year = "2019",

language = "English",

volume = "59",

pages = "113--119",

journal = "European Taxation",

issn = "0014-3138",

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

number = "2-3",

}

Kemmeren, E & CFE ECJ Task Force: The Members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Nogueira, Pasquale Pistone, Albert Rädler†, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers 2019, 'CFE ECJ Task Force: Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment, European Taxation', European Taxation, vol. 59, no. 2-3, pp. 113-119.

CFE ECJ Task Force: Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment, European Taxation. / Kemmeren, Eric; CFE ECJ Task Force: The Members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Nogueira, Pasquale Pistone, Albert Rädler†, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers.
In: European Taxation, Vol. 59, No. 2-3, 2019, p. 113-119.

Research output: Contribution to journal › Article › Professional

TY - JOUR

T1 - CFE ECJ Task Force: Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment, European Taxation

AU - Kemmeren, Eric

AU - CFE ECJ Task Force: The Members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Nogueira, Pasquale Pistone, Albert Rädler†, Emmanuel Raingeard de la Blétière, Stella Ravento

PY - 2019

Y1 - 2019

M3 - Article

SN - 0014-3138

VL - 59

SP - 113

EP - 119

JO - European Taxation

JF - European Taxation

IS - 2-3

ER -

Kemmeren E, CFE ECJ Task Force: The Members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Nogueira, Pasquale Pistone, Albert Rädler†, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers. CFE ECJ Task Force: Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment, European Taxation. European Taxation. 2019;59(2-3):113-119.

CFE ECJ Task Force: Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment, European Taxation

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