OrbitaxCJEU Finds it has Jurisdiction and Issues Judgment in Dispute Involving Austria-Germany Tax Treaty
|Treaty Development|Austria-Germany-European Union
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 br…
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