On 12 September 2017, a judgment was issued from the Court of Justice of the European Union (CJEU) regarding the interpretation of the interest provisions in the 2000 Austria-Germany tax treaty, as well as the limits of the CJEU's jurisdiction in resolving such disputes. Addressing the limits of jurisdiction is an important aspect of the judgment as this is the first time a Member State has brought before the Court, pursuant to Article 273 TFEU, a dispute between it and another Member State that relates to a tax treaty. Question of Jurisdiction With respect to having jurisdiction in resolving the...