The German Ministry of Finance has published a letter dated 21 February 2019 concerning the non-application of a 2010 judgment of the Federal Finance Court (FFC) on taxing rights of certain interest payments under the 2000 Austria-German treaty in light of a 2017 judgment of the Court of Justice of the European Union (CJEU) ({News-2017-09-14/T/3-previous coverage}). The interest payments at issue are those on certificates known as 'Genussscheine', which essentially provide for a fixed rate of interest predetermined at the time of purchase, which may be reduced to 0% if the debtor incurs a loss. While the FCC determined in...