You can create your common table expression (CTE, subquery factoring, etc.) by selecting the date values from dual, and unioning them all together:
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
Not related to it being a CTE, but you can reduce the typing a bit by using date literals:
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;
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