Crear un CTE en Oracle

Puede crear su expresión de tabla común (CTE, factorización de subconsulta, etc.) seleccionando los valores de fecha de dual y uniéndolos todos juntos:

with RTG_YEARS (YR) as (
  select to_date('2013-01-01', 'yyyy-mm-dd') from dual
  union all select to_date('2013-12-31', 'yyyy-mm-dd') from dual
  union all select to_date('2014-01-01', 'yyyy-mm-dd') from dual
  union all select to_date('2014-12-31', 'yyyy-mm-dd') from dual
  union all select to_date('2015-01-01', 'yyyy-mm-dd') from dual
  union all select to_date('2015-12-31', 'yyyy-mm-dd') from dual
)
select * from RTG_YEARS;

YR       
----------
2013-01-01
2013-12-31
2014-01-01
2014-12-31
2015-01-01
2015-12-31

No está relacionado con que sea un CTE, pero puede reducir un poco la escritura usando literales de fecha:

with RTG_YEARS (YR) as (
  select date '2013-01-01' from dual
  union all select date '2013-12-31' from dual
  union all select date '2014-01-01' from dual
  union all select date '2014-12-31' from dual
  union all select date '2015-01-01' from dual
  union all select date '2015-12-31' from dual
)
select * from RTG_YEARS;