In two decisions delivered in 2007, the European Court of Justice (ECJ) scrutinized the liability to capital duties where a company’s effective centre of management was transferred from one Member State to another. A peculiarity of these cases was that the former Member State waived its right of charging capital duties, triggering the company’s liability to capital duty in the latter Member State upon transfer. On that occasion, the ECJ reiterated the legitimacy of excluding „wholly artificial arrangements“ from the protection of Community law. Sabine Heidenbauer, Dimitar Hristov and Michael Schilcher look into the respective case law of the ECJ and the Austrian Supreme Administrative Court. They also consider the way the Independent Fiscal Tribunal (Unabhängiger Finanzsenat, Außenstelle Linz) moves forward when having to decide in one of these proceedings under national law while, at the same time, paying tribute to the respective preliminary ruling.