Amurta : a tribute to (the late) Advocate General Geelhoed

On 8 November 2007, the European Court of Justice delivered its decision in the Amurta case, which addresses economic double taxation on cross-border profit distributions within the European Union. The case draws on the legacy of the Opinions of Advocate General Geelhoed, wherein he has developed a highly relevant framework for deciding individual cases in this area. This article, following a summary of Geelhoed's thoughts, discusses the Amurta case and its implications.