The ECJ as arbitration court for the new Austria-Germany tax treaty

Journal
Züger, M. (Mario)
Austria; European Union; Germany
European Taxation 2000 (Volume 40), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article discusses the implications of using the European Court of Justice as arbitration court for tax disputes which cannot be settled by a mutual agreement procedure within three years.