Post by Timur Türker

Groundhog Day for the CJEU: following an initial decision (C-589/13) in which the Court found the Austrian “Zwischensteuer” (a special tax levied on private foundations in respect of certain retained investment income) incompatible with EU law and a subsequent amendment of the legal provisions, essentially the same question is once again before the CJEU (C-475/25). In my latest article published in EWS, I discuss the history of the Austrian “Zwischensteuer” and analyze whether the amended provisions have brought the "Zwischensteuer" into compliance with EU law. Many thanks to Europäisches Wirtschafts- und Steuerrecht (EWS) for publishing my article! #EULaw #TaxLaw #CJEU #PrivateFoundations #EWS