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This is an Opinion Statement prepared by the ECJ Task Force Members of the Task Force are: Axel Cordewener, Kelly Coutinho, Paul Farmer, Daniel Gutmann, Volker Heydt, Michael Lang, Franck Le Mentec, Pasquale Pistone, Albert Raedler, Stella Raventos-Calvo (Chair), Isabelle Richelle, Friedrich Roedler and Servaas Van Thiel. 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 Confédération Fiscale Européenne (CFE) concerning outbound dividends issued on the occasion of the Commission v. Italy case (C-540/07). Advocate General Juliane Kokott delivered her Opinion on 16 July 2009 and the ECJ decided the case on 19 November 2009. The CFE is the leading European association of 32 national tax advisory organisations representing over 180,000 tax advisers.
Confédération Fiscale Européenne (Sun,) studied this question.