The Resource Austria v. Germany (Case C-648/15) : the ECJ and its new tax treaty arbitration hat

Austria v. Germany (Case C-648/15) : the ECJ and its new tax treaty arbitration hat

Label
Austria v. Germany (Case C-648/15) : the ECJ and its new tax treaty arbitration hat
Title
Austria v. Germany (Case C-648/15) : the ECJ and its new tax treaty arbitration hat
Creator
Subject
Language
eng
Summary
This article examines the decision in Austria v. Germany (Case C-648/15), which was submitted to the ECJ pursuant to the Austria-Germany Income and Capital Tax Treaty (2000). The author examines (1) the EU law aspects of the decision, in particular the Court's jurisdiction to hear tax treaty arbitration cases; (2) the Court's approach to tax treaty interpretation, a domain that is typically void of EU law considerations; and (3) the potential impact of the case on tax treaty dispute resolution between EU Member States
Citation source
In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 1 ; p. 2-13
http://library.link/vocab/creatorName
Michel, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • dispute resolution
  • arbitration
  • treaty interpretation
Label
Austria v. Germany (Case C-648/15) : the ECJ and its new tax treaty arbitration hat
Instantiates
Publication
Label
Austria v. Germany (Case C-648/15) : the ECJ and its new tax treaty arbitration hat
Publication

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