OrbitaxAG Opinion Issued on Dispute Involving Austria-Germany Tax Treaty and the Limits of Its Jurisdiction in Resolving Such Disputes
|Treaty Development|Austria-Germany-European Union
On 27 April 2017, an opinion was issued from Advocate General (AG) Mengozzi of the CJEU regarding the interpretation of the interest provisions in the 2000 Austria-Germany tax treaty as amended by the 2010 protocol, as well as the limits of the CJEU's jurisdiction in resolving such disputes. Addressing the limits of jurisdiction is a key aspect of the opinion as this is the first time a Member …
Continue Reading
