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22 December 2017

CJEU rules German anti-treaty shopping rule infringes Parent-Subsidiary Directive and freedom of establishment

The Court of Justice of the European Union (CJEU) issued its decision in the combined German cases C-504/16 (Deister Holding AG) and C-613/16 (Juhler Holding A/S) on December 20. These cases concern the application of the (old version) German anti-treaty shopping provision, sec. 50d para 3 German Income Tax Act. The CJEU ruled that this provision infringed both the European Union (EU) Parent-Subsidiary Directive and the right of freedom of establishment.

A Global Tax Alert, attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2017-2189

Document ID: 2017-2189

 

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