ECJ Referral Regarding Interim Tax for Private Foundations (Familienprivatstiftung Eisenstadt (Case C-589/13))

In this article, the author comments on the pending Familienprivatstiftung Eisenstadt case (Case C-589/13), which addresses the special tax provisions for private foundations that apply in Austria, in particular the interim tax levied despite distributions being made to non-resident beneficiaries when such distributions are covered by a tax treaty and relieved in Austria.