Germany’s Anti-Treaty/Directive-Shopping Provision Following the ECJ’s Decision in GS (Case C-440/17)

Journal
Leidel, S.; Sakuth, K.
Germany
European Taxation 2019 (Volume 59), No. 1
PriceUSD 45

The authors, in this note, examine the recent decision of the ECJ in GS (Case C-440/17), which addresses the German anti-treaty/directive-shopping provision applicable since 2012, including a discussion of the implications of the decision in practice and possible reactions of the German legislator.