Die österreichische Hinzurechnungsbesteuerung (CFC-Regime) und das Unionsrecht

Publication: Scientific journalJournal articlepeer-review


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.
Original languageGerman (Austria)
Pages (from-to)67 - 85
JournalSWI - Steuer und Wirtschaft International
Issue number2
Publication statusPublished - 2020

Austrian Classification of Fields of Science and Technology (ÖFOS)

  • 505003 European law
  • 505004 Financial law

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