The Court of Justice of the European Union (CJEU) is continually deciding cases regarding national anti-abuse measures. The German SAAR anchored in Sec 50d para 3 German ITA was found to be incompatible with the EU law and therefore has to be adjusted. Sarah Rothe and Filip Schade provide a suggestion for solving this violation of EU law, taking into account both requirements by the CJEU for a unilateral anti-abuse provision and the transformation of Art 6 ATAD into Austrian tax law.
