Quotation Klokar, Martin. 2020. Die österreichische Hinzurechnungsbesteuerung (CFC-Regime) und das Unionsrecht. SWI - Steuer und Wirtschaft International. 30 (2), 67-85.




The Austrian CFC regime according to Sec 10a CITA is characterized not only by EU secondarylaw requirements (Arts 7 and 8 ATAD), but also by requirements of EU primary law. The restrictions on the freedom of establishment and the free movement of capital as well as their justifications play a major role in the design of CFC rules. The requirements of the CJEU case law must be given special consideration. In particular, the cases Cadbury Schweppes, X, as well as Eqiom are relevant for the design of the substance carve-out. The two lines of case law in Cadbury Schweppes and Eqiom must be regarded as complementary. The substance test of the Austrian CFC legislation raises interesting questions, e.g. in connection with the burden of proof and the prima facie evidence. The author analyzes whether Austria’s implementation of the ATAD’s CFC rules in Sec 10a CITA is compatible with the standards developed by the CJEU.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal SWI - Steuer und Wirtschaft International
WU-Journal-Rating new STRAT-C
Language German
Title Die österreichische Hinzurechnungsbesteuerung (CFC-Regime) und das Unionsrecht
Volume 30
Number 2
Year 2020
Page from 67
Page to 85
Reviewed? Y
URL https://www.lindedigital.at/#id:art-swi-2020-02-67a
DOI na
Open Access N


Klokar, Martin (Details)
Institute for Austrian and International Tax Law IN (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5112 European law (Details)
5206 Financial law (Details)
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