January 2018  
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This free e-mail service informs you about the contents of the forthcoming edition of European Taxation.

Issue No. 1 - 2018 of the European Taxation is now available online.

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Number 1 - 2018 contains the following:

Austria/Germany/European Union

Austria v. Germany (Case C-648/15): The ECJ and Its New Tax Treaty Arbitration Hat

Bob Michel

This article examines the decision in Austria v. Germany (Case C-648/15), which was submitted to the ECJ pursuant to the Austria–Germany Income and Capital Tax Treaty (2000). The author examines (1) the EU law aspects of the decision, in particular the Court’s jurisdiction to hear tax treaty arbitration cases; (2) the Court’s approach to tax treaty interpretation, a domain that is typically void of EU law considerations; and (3) the potential impact of the case on tax treaty dispute resolution between EU Member States.


The Principal Purpose Test and the Principle of Good Faith: Two Sides of the Same Coin?

Stefano Morri and Stefano Guarino

The Final Report on Action 6 of the OECD’s BEPS Project proposes to introduce, into the OECD Model (2014), a general anti-abuse rule, i.e. the Principal Purpose Test (PPT). In this note, the authors attempt to answer some concerns that have arisen regarding the true nature of the PPT rule and its effectiveness under the Italian legal system. The note’s conclusions are based on the Multilateral Convention, an analysis of the OECD’s position, the doctrine and relevant case law.


Spirit of Tax Law and Tax (Non-)Compliance: Reflections on Form and Substance

Piergiorgio Valente

In complying with their tax duties, multinationals need to align their conduct with both the letter and spirit of the law. The latter requires identifying legislative intent, which is challenging in a rapidly evolving business and tax environment that is increasingly globalized and digitalized. In addition, tax avoidance legislation is increasingly being employed against aspects of non-compliance with the spirit of the law. The need for clear legislative drafting arises, therefore, as a necessary guarantee to prevent abusive interpretations.


A Collaborative Relationship in the Resolution of International Tax Disputes and Alternative Measures for Dispute Resolution in a Post-BEPS Era

Gracia Mª Luchena Mozo

This article presents a proposal for developing a collaborative relationship in the resolution of international tax disputes that employs alternative dispute resolution mechanisms. In this respect, the author suggests certain amendments to the EU Dispute Resolution Directive (2017/1852).



Oana Popa


Oana Popa



The Judicial System of Cyprus and Taxpayer Rights

Yiannis Tsangaris

Taxpayer rights have attracted a lot of controversy in Cyprus in recent decades. The lack of an independent body to refer substantive tax cases to and easy access to tax information around the world have adversely affected the attitudes of taxpayers and professionals regarding the credibility of the tax system. Taxpayers have always felt that they were not being treated equitably and professionals have struggled to find solutions with the Tax Department. This note discusses these concerns and recent developments.


The French Anti-Abuse Rule Implementing the EU Parent-Subsidiary Directive (90/435) is Contrary to EU Law

Luca Romanelli

This note examines the ECJ’s decision in Eqiom SAS (Case C-6/16), wherein the Court decided that the anti-abuse provision in article 119b(3) of the French General Tax Code is not compatible with EU law.

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