The Resource Die österreichische Hinzurechnungsbesteuerung (CFC-Regime) und das Unionsrecht = Austrian CFC legislation and European Union law

Die österreichische Hinzurechnungsbesteuerung (CFC-Regime) und das Unionsrecht = Austrian CFC legislation and European Union law

Label
Die österreichische Hinzurechnungsbesteuerung (CFC-Regime) und das Unionsrecht = Austrian CFC legislation and European Union law
Title
Die österreichische Hinzurechnungsbesteuerung (CFC-Regime) und das Unionsrecht = Austrian CFC legislation and European Union law
Creator
Subject
Language
eng
Summary
The Austrian CFC regime according to Section 10a Corporate Income Tax Act (CITA) is characterized not only by EU secondary law requirements (Arts 7 and 8 ATAD), but also by requirements of EU primary law. The restrictions on the freedom of establishment and the free movement of capital as well as their justifications play a major role in the design of CFC rules. The requirements of the European Court of Justice (ECJ) case law must be given special consideration. In particular, the cases Cadbury Schweppes, X, as well as Eqiom are relevant for the design of the substance carve-out. The two lines of case law in Cadbury Schweppes and Eqiom must be regarded as complementary. The substance test of the Austrian CFC legislation raises interesting questions, e.g. in connection with the burden of proof and the prima facie evidence. The author analyses whether Austria's implementation of the ATAD's CFC rules in Sec 10a CITA is compatible with the standards developed by the ECJ
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 30 (2020), no. 2 ; p. 67-85
http://library.link/vocab/creatorName
Klokar, M
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • CFC
  • EU law
  • ECJ case law
  • fundamental freedoms
  • justification
  • ATAD
  • domestic tax law
  • burden of proof
  • substance requirements
Label
Die österreichische Hinzurechnungsbesteuerung (CFC-Regime) und das Unionsrecht = Austrian CFC legislation and European Union law
Instantiates
Publication
Label
Die österreichische Hinzurechnungsbesteuerung (CFC-Regime) und das Unionsrecht = Austrian CFC legislation and European Union law
Publication

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