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

Abstract

This is an Opinion Statement prepared by the ECJ Task Force The members of the Task Force are: Axel Cordewener, Paul Farmer, Daniel Gutmann, Volker Heydt, Michael Lang, Franck Le Mentec, Pasquale Pistone, Albert Raedler, Stella Raventos-Calvo (Chair), Isabelle Richelle, Friedrich Roedler and Kelly Stricklin-Coutinho. The views expressed in this statement do not necessarily represent the views of each individual member of the Task Force or of organisations with which any of the members are associated. 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.