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By Oliver R. HOOR and Andreas MEDLER, ATOZ Tax Advisors*
On 20 December 2017, the Court of Justice of the European Union (“CJEU”) decided on two cases involving German anti-abuse legislation that denies a (partial) exemption or refund of withholding tax on distributions made by German companies to foreign parent companies. This case law confirms the Court’s previous jurisprudence and should have a significant impact on anti-abuse provisions implemented by several European countries. Evidently, this decision is of major relevance for Luxem-bourg companies holding participations in German and other European subsidiaries. This article provides a clear and concise overview of the cases under review, the anti-abuse provision in question and the limitations set by the CJEU...
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