Georg Kofler

Georg Kofler
Wirtschaftsuniversität Wien | WU · Institute of Austrian and International Tax Law

Professor

About

50
Publications
7,053
Reads
How we measure 'reads'
A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Learn more
21
Citations

Publications

Publications (50)
Article
Full-text available
The Court's judgment in Société Générale reinforces established case law that EU law neither prohibits juridical double taxation nor does it put an obligation on the residence Member State to prevent the disadvantages which could arise from the exercise of competence thus attributed by the two Member States. The parallel existence of taxing jurisdi...
Article
Full-text available
The OECD Action Plan on Base Erosion and Profit Shifting puts strong emphasis on substantive transfer pricing issues, devoting 3 of its 15 Actions to them. Aiming at assuring that transfer pricing outcomes are in line with value creation, the main concerns raised in the Action Plan relate to income shifting and the creation of "stateless income" th...
Article
Full-text available
The General Court decisions in Ireland v. Commission and Apple v. Commission (Joined Cases T-778/16 and T-892/16),[1] given on 15 July 2020, follow the Court’s earlier decisions in the Starbucks (Joined Cases C-760/15 and T-636/16)[2] and Fiat (Joined Cases T-755/15 and T-759/15)[3] cases concerning the legality of EU Commission decisions consideri...
Article
Full-text available
This is an Opinion Statement prepared by the CFE ECJ Task Force1 on Case C-484/19, Lexel AB, in which the Court of Justice of the EU (First Chamber) (ECJ) delivered its judgment on 20 January 2021. The ECJ rendered its judgment without an opinion of an Advocate General. The case concerned the Swedish interest deductibility rules. In Sweden, interes...
Article
Full-text available
The CFE welcomes the judgment as it clearly refers to a case of unjustified discrimination. However, there are some questions that are left open (and that Court was not required to provide an answer). The Court’s judgment in MK reinforces the established case law that EU law prohibits the adoption of non-EU compliant regimes, even if they are offer...
Article
Full-text available
This article deals with the decision taken by the Court of Justice of the European Union in Sofina. In the authors’ view, it may have extended the standard of comparability, requiring (foreign) non-dividend income of the recipient to be taken into consideration in comparing the tax treatment of domestic and outbound dividends. This comparator, howe...
Article
Full-text available
This article deals with case, X-GmbH (Case C-135/17) concerning the compatibility of German CFC legislation with regard to third countries. In Germany, CFC legislation only applies in cross-border situations and not in purely domestic situations. In general, the application of CFC legislation requires that the shareholders have control over the for...
Article
Full-text available
This article provides a comprehensive exame of the decisions of the EU General Court in the cases The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) (hereinafter Starbucks NL) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15) (hereinafter Fiat), decided on 24 September 2019. These...
Article
Artykuł jest tłumaczeniem na język polski tekstu Carte blanche: «La solidarité européenne passe par des impôts européens», który po raz pierwszy został opublikowany 21 kwietnia na łamach „Le Soir”: https://plus.lesoir.be/295911/article/2020-04-21/carte-blanche-la-solidarite-europeenne-passe-par-des-impots-europeens Pierwszy polski przekład ukazał s...
Article
Full-text available
Equalization taxes have a number of potential disadvantages and shortcomings, including their negative impact on growth, innovation and productivity, non-neutrality, double taxation, and problems in compliance and administration. However, some also view them as a politically feasible way to address perceived 'unfairness' in the territorial allocati...
Article
Full-text available
This article is focused on the Court’s decision in Hornbach-Baumarkt (Case C-382/16) (Hornbach) which is an important clarification of the conditional compatibility of arm’s length-based domestic transfer pricing legislation with the freedom of establishment. Hornbach follows and confirms the previous doctrine formulated in SGI (Case C-311/08). The...
Article
Full-text available
This article deals with the decision taken by the Court of Justice of the European Union in of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17). The authors acknowledge that the “Danish beneficial ownership cases” address a number of importan...
Book
BEPS, MLI und das Update zum OECD-Musterabkommen 2017 verändern das DBA-Recht nachhaltig. Verfasst von einem Autorenteam aus Beratungspraxis, Wissenschaft und Finanzverwaltung zeigt Ihnen dieses Buch, welche Auswirkungen das MLI auf das österreichische DBA-Netz hat. Ob in der nationalen Steuerrechtsordnung, oder im Recht der Doppelbesteuerungsabko...
Article
Full-text available
This article examines the decision of the Grand Chamber of the Court of Justice of the European Union (ECJ) in Berlioz Investment Fund SA (Case C-682/15) delivered on 16 May 2017, following the Opinion of Advocate General Wathelet of 10 January 2017. The case concerned the levying of tax penalties in circumstances in which a third party partially r...
Article
Full-text available
This article deals with the decision taken by the Court of Justice of the European Union in X (Case C-283/15), on 9 February 2017. In general terms, the Court followed the Opinion of Advocate General Wathelet of 7 September 2016. The case concerned tax legislation permitting the deduction of “negative income” relating to a dwelling. The issue was w...
Article
Full-text available
This article deals with compatibility of limitation-on-benefits (LoB) clauses with the EU fundamental freedoms, based on decisions of the European Court of Justice (ECJ). The context of this statement is the Commission’s infringement procedure against the Netherlands with regard to the LoB clause in the Japan-Netherlands Income Tax Treaty (2010) an...
Chapter
Introduction: The current discussion in the European Union (EU) focuses both on ways to improve the functioning of the EU Arbitration Convention in practice and on the need for an overall binding dispute resolution procedure. Having focused on this area already in 2011, the EU Commission has made a proposal for a directive on a binding resolution o...
Article
Full-text available
This article examines the decision of the CJEU in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court’s decision provides further clarification on the permissibility of withholding taxation within the European Union. In relation to interest, the Court held that non-resi...
Article
Full-text available
This article examines the decision of the decision of the ECJ on SECIL (Case C-464/14), in which the 5th Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 24 November 2016, following the Opinion of Advocate General Wathelet of 27 January 2016. The case concerned the discriminatory Portuguese taxation of dividends...
Article
Full-text available
This article deals with the decision taken by the Grand Chamber of the Court of Justice of the European Union in World Duty Free Group (formerly Autogrill España); Banco Santander and Santusa Holding (Joined Cases C-20/15 P and C-21/15 P), on 21 December 2016, following decisions of the General Court of the European Union of 7 November 2014 in Auto...
Article
Full-text available
This article deals with the decision taken by the Court of Justice of the European Union in September 2014 regarding the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13)). The authors welcome the outcome of the ECJ’s decisions in these two cases on inh...
Article
Full-text available
This article deals with the decision taken by the Court of Justice of the European Union in Groupe Steria SCA (Case C-386/14), in respect of which the Second Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 2 September 2015, following the Opinion of Advocate General Kokott of 11 June 2015. The decision, which ha...
Article
Full-text available
This article deals with the decision taken by the Court of Justice of the European Union in European Commission v. United Kingdom (“Final Losses”) (Case C-172/13), published on on the 3 February 2015. This case is in some ways a follow-up to the ECJ’s decision in Marks & Spencer (Case C-446/03) and comments on whether the legislative amendments int...
Article
Full-text available
This article deals with the decision taken by the Court of Justice of the European Union in Sopora (Case C-512/13), which was decided by the Grand Chamber of the ECJ on 24 February 2015. It concerns the question of whether a specific requirement to obtain a tax advantage for foreign (incoming) workers violates the freedom of movement of workers (Ar...
Article
Full-text available
This article deals with the decision taken by the Court of Justice of the European Union in Miljoen and others (Joined Cases C-10/14, C-14/14 and C-17/14), in respect of which the Third Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 17 September 2015, following the Opinion of Advocate General Jääskinen of 25 J...
Chapter
Die Harmonisierung des direkten Steuerrechts in der Europäischen Union in den vergangenen Jahrzehnten ist von ambitionierten Projekten und ebenso spektakulärem Scheitern geprägt. Die „negative Integration“ durch die Rechtsprechung des Europäischen Gerichtshofs hat hingegen mittlerweile die „Großbaustellen“ – z. B. grenzüberschreitende Verlustverwer...
Article
Full-text available
In the early days of Community law the ECJ, still sheltered from political constraints, was able to develop its jurisprudence on the EC fundamental freedoms with a view to enhancing the development of Community law and to advancing the Internal Market. More recently, however, the case law in the field of direct taxation has more and more come into...
Article
Full-text available
Der Ausschluss der Abzugsfähigkeit von Werbungskosten und Betriebsausgaben im Zusammenhang mit „veranlagten“ in- und ausländischer Kapitalerträgen nach § 97 Abs. 4 EStG ist vor dem Hintergrund des in Verfassungsrang stehenden Endbesteuerungsgesetzes (EndBG) 1993 seit Langem Gegenstand kritischer Diskussionen im Schrifttum. In einem kürzlich ergange...
Article
Full-text available
In this article, the authors discuss the Austrian Supreme Administrative Court's decision of 17 April 2008 wherein it was decided that the discriminatory treatment of cross-border intercompany portfolio dividends, in comparison to equivalent domestic dividends, constitutes a prohibited restriction of the free movement of capital, but that granting...
Chapter
Selbst in globalisierten und teilweise hochintegrierten Märkten differieren die einzelnen nationalen Steuersysteme. Diese Unterschiede können zu Situationen führen, in denen grenzüberschreitend tätige Steuerpflichtige in solider Übereinstimmung mit den Vorschriften der verschiedenen Staaten agieren, aufgrund der unterschiedlichen steuerlichen Tatbe...

Network

Cited By