Opinion statement of the CFE Task Force on ECJ cases on the case Banca Popolare di Cremona Regional Tax on Productive Activities (IRAP) (case C-475/03)

This is an opinion statement prepared by the Task Force on ECJ cases of the Confédération Fiscale Européenne (CFE) on the European Court of Justice case C-475/03 (Banca Popolare di Cremona) concerning the Regional Tax on Productive Activities (IRAP). The paper is submitted to the Council, the European Commission and the Parliament in 2005.