PwC

Tax & Legal

Tax & Legal

Current version of German anti-treaty shopping legislation is also incompatible with EU law


On 25 June 2018, the European Court of Justice published its decision of 14 June 2018 concerning the current version of the German anti-treaty /anti-directive shopping legislation. Again, the ECJ found that the provision both contravened the Parent/Subsidiary Directive and constituted a restriction of the freedom of establishment. Continue reading