Austria/European Union - Double Taxation and the EU Fundamental Freedoms: Advocate General Mengozzi’s Opinion in Austria v. Germany (Case C-648/15)

• Autores: Stefano Dorigo
• Localización: European taxation, ISSN 0014-3138, Vol. 57, Nº. 10, 2017, págs. 418-427
• Idioma: inglés
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• Resumen

  • This article discusses Advocate General Mengozzi’s Opinion in Austria v. Germany (Case C-648/15), which addresses article 273 of the Treaty on the Functioning of the European Union in the context of the interpretation of article 11 of the Austria-Germany Income and Capital Tax Treaty (2000).