CJEU – Recent Developments in Direct Taxation 2015

I. S. 2Overview

There are two reportable cases from Austria on direct taxes, both already decided by the CJEU. The two cases are F.E. Familienprivatstiftung Eisenstadt (C-589/13)and Finanzamt Linz (C-66/14). The “Court’s schedule has been such that both of these cases were reported as pending at last year’s conference (and in the subsequent book). In the intervening period, the rulings have now been published in both cases so that they can now be reported as recent cases.

In last year’s contribution, a detailed description of the facts of both cases was given, and an analysis of their legal issues is already available there. Therefore, for the avoidance of unnecessary duplication, the following contribution will limit itself to a description of the facts and the legal issues of the cases only to the extent necessary for the reader to get a simple overview of the cases by reading the present contribution. The main focus, however, will be on key aspects of the judgments of the CJEU now available for F.E. Familienprivatstiftung Eisenstadt and Finanzamt Linz.

II. Familienprivatstiftung Eisenstadt (C-589/13)

As described in detail last year, this case is about the “interim tax” regime for Austr...