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...

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...

Die EU-Kommission will bis zum Jahr 2012 den Kohlendioxid-Ausstoß der in der EU verkauften Neuwagen im Mittel auf 130 Gramm CO2 pro Kilometer beschränken. Die Vorschläge gehen nach Ansicht von Renate Künast und Winfried Hermann, Bündnis 90/Die Grünen, nicht weit genug. Es sei zwar klar,...