Austria - Austria v. Germany (Case C-648/15): The ECJ and Its New Tax Treaty Arbitration Hat
- Austria,European Union,Germany
- B. Michel
- European Taxation, 2018 (Volume 58), No 1
- 4 December 2017
This article examines the decision in Austria v. Germany (Case C-648/15), which was submitted to the ECJ pursuant to the Austria–Germany Income and Capital Tax Treaty (2000). The author examines (1) the EU law aspects of the decision, in particular the Court’s jurisdiction to hear tax treaty arbitration cases; (2) the Court’s approach to tax treaty interpretation, a domain that is typically void of EU law considerations; and (3) the potential impact of the case on tax treaty dispute resolution between EU Member States.