Opinion Statement of the CFE ECJ Task Force on the Decision of the European Court of Justice of 17 June 2010 in Case C-105/08, Commission v. Portugal, and the Evidential Requirements Imposed by the ECJ in the Context of Infringement Procedures

This is an Opinion Statement prepared by the ECJ Task Force of the CFE, the leading European federation of tax advisers with 33 tax adviser organisations from 24 European countries representing over 180,000 tax practitioners.