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CJEU Court Cases: IP and Taxation

In: Intangibles in the World of Transfer Pricing

Author

Listed:
  • Patrick Uwe Wittenstein

    (Schüco International KG)

Abstract

The Court of Justice of the EU (“CJEU”) has become a major standard setter in EU tax matters. Intangible property (“IP”) is often regarded as an important driver of today’s multinational firms, in particular with respect to their tax planning activities. The present analysis focuses therefore on court cases of the CJEU that deal with IP and taxation. Using CJEU’s database, this chapter identifies relevant case law and subject matters (such as denial of R&D tax benefits for activities in other EU Member States, exit taxation, and abusive practices) in the area of direct taxation and VAT, and examines whether there is a tendency in judgments of the CJEU with regard to IP and taxation. In his results, the author observes some deviating tendencies, depending on the subject matter. Overall, the CJEU case law on IP and taxation appears to have become consistent over time, but rather more restrictive from a taxpayer’s point of view.

Suggested Citation

  • Patrick Uwe Wittenstein, 2021. "CJEU Court Cases: IP and Taxation," Springer Books, in: Björn Heidecke & Marc C. Hübscher & Richard Schmidtke & Martin Schmitt (ed.), Intangibles in the World of Transfer Pricing, edition 1, pages 621-636, Springer.
    • Handle: RePEc:spr:sprchp:978-3-319-73332-6_42
    DOI: 10.1007/978-3-319-73332-6_42
    as

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