arbiter
JournalsAccount

Nordcurrent Group: Interpretation of the Anti-Abuse Provision in the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 2/2025 on the CJEU Decision of 3 April 2025 in Nordcurrent Group UAB (Case C-228/24)

Georg Kofler et al.

European Taxation2025https://doi.org/10.59403/v6y668article
ABDC B
Weight
0.41

Abstract

In this CFE Opinion Statement, submitted to the EU Institutions in May 2025, the CFE ECJ Task Force comments on the CJEU’s decision of 3 September 2024 in Nordcurrent Group UAB (Case C-228/24), in which the Court concluded that the notion of abuse requires both an objective element – namely the existence of a non-genuine arrangement – and a subjective element – namely the intention to obtain a tax advantage that defeats the object or purpose of the Directive. Further, in deciding whether an arrangement is a non-genuine arrangement, all facts and circumstances have to be taken into account, employing a wide time horizon. Regarding the tax advantage, it does not suffice to take a look at the participation exemption in isolation. The overall tax burden of the investment has to be taken into consideration.

2 citations

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.59403/v6y668

Or copy a formatted citation

@article{georg2025,
  title        = {{Nordcurrent Group: Interpretation of the Anti-Abuse Provision in the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 2/2025 on the CJEU Decision of 3 April 2025 in Nordcurrent Group UAB (Case C-228/24)}},
  author       = {Georg Kofler et al.},
  journal      = {European Taxation},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/v6y668},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Nordcurrent Group: Interpretation of the Anti-Abuse Provision in the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 2/2025 on the CJEU Decision of 3 April 2025 in Nordcurrent Group UAB (Case C-228/24)

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.55 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.