Volume 39 (2011) / Issue 8/9

Benjamin Cortez, Thorsten Vogel, 'The (In)Consistency of the German Foreign Transaction Tax Act with European Law' (2011) 39 Intertax, Issue 8/9, pp. 404–416


The German Foreign Transaction Tax Act [FTTA; Außensteuergesetz (AStG)] has, in recent history, been the subject of criticism concerning its consistency with European law. The legislator has reacted to this criticism and adapted the FTTA to be in accordance with the requirements set forth by the European Court of Justice (ECJ) and European law. Despite the actions taken by the German legislator, doubts remain whether the FTTA fulfils the requirements of European law. This article, therefore, analyses the provisions of the FTTA in regard to their consistency with the basic European freedoms.

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ISSN: 0165-2826
ID: TAXI2011045