Does the CJEU Wächtler ruling Vitiate Interest Charges Under the Exit Tax Regime of Article 5 of the ATAD?

In this article, the authors discuss the impact of the CJEU Wächtler decision on exit taxation imposed on migrating companies, in particular following the interpretation and application of this German case by the German Federal Fiscal Court (Bundesfinanzhof). From Wächtler it can be argued that interest charges on deferred exit taxes infringe the freedom of establishment, despite article 5(3) of the Anti-Tax Avoidance Directive (2016/1164). Also payment in instalments, as prescribed by the ATAD, appears not to be in line with the treaty freedoms.