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

Journal
Kofler, G.W.; García Prats, F.A.; Haslehner, W.C.; Heydt, V.; Kemmeren, E.C.C.M.; Lang, M.; Nogueira, J.F. Pinto; HJI Panayi, C.; Raventós-Calvo, S.; Richelle, I.; Rust, A.; Shiers, R.
European Union
European Taxation 2023 (Volume 63), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.