Austria - Double Taxation and the EU Fundamental Freedoms: Advocate General Mengozzi’s Opinion in Austria v. Germany (Case C-648/15)
- Austria,European Union
- S. Dorigo
- European Taxation, 2017 (Volume 57), No 10
- 14 September 2017
This article discusses Advocate General Mengozzi’s Opinion in Austria v. Germany (Case C-648/15), which addresses article 273 of the Treaty on the Functioning of the European Union in the context of the interpretation of article 11 of the Austria-Germany Income and Capital Tax Treaty (2000).