Opinion Statement ECJ-TF 1/2014 of the CFE on the Decision of the European Court of Justice in Åkerberg Fransson (Case C-617/10) Concerning Ne Bis in Idem in Tax Law

Abstract

This Opinion Statement prepared by the CFE ECJ Task Force The Members of the Task Force are: Paul Farmer, Alfredo Garcia Prats, Daniel Gutmann, Volker Heydt, Eric Kemmeren, Georg Kofler (Chair), Michael Lang, Franck Le Mentec, Pasquale Pistone, Albert Rädler †, Stella Raventos-Calvo, Isabelle Richelle, Friedrich Roedler and Kelly Stricklin-Coutinho. Although the Opinion Statement has been drafted by the ECJ Task Force, its content does not necessarily reflect the position of all members of the group. In drafting this statement, the group was supported by Werner Haslehner and Alexander Rust. comments on Åkerberg Fransson (Case C-617/10). SE: ECJ, 26 Feb. 2013, Case C-617/10, Åklagaren v. Hans Åkerberg Fransson, ECJ Case Law IBFD.