Germany - Germany’s Anti-Treaty/Directive-Shopping Provision Following the ECJ’s Decision in GS (Case C-440/17)
- S. Leidel; K. Sakuth
- European Taxation, 2019 (Volume 59), No 1
- 12 December 2018
The authors, in this note, examine the recent decision of the ECJ in GS (Case C-440/17), which addresses the German anti-treaty/directive-shopping provision applicable since 2012, including a discussion of the implications of the decision in practice and possible reactions of the German legislator.