ECJ Decisions C-504/16 (Deister Holding) and C-613/16 (Juhler Holding)
18 January 2018
ECJ Decisions C-504/16 (Deister Holding) and C-613/16 (Juhler Holding) dated 20 December 2017
Pursuant to these landmark decisions the former German anti avoidance rule section 50d para 3 German Income Tax Act (applicable until 2011) infringed the Parent Subsidiary Directive and EU law because, in a nutshell, without the tax authorities being required to provide prima facie evidence of the absence of economic reasons or of fraud or abuse, it introduces a general presumption of fraud or abuse.