The European Court of Justice has previously issued several decisions on the compatibility of national provisions targeting partially artificial arrangements with the EU fundamental freedoms. The Viva Telecom Bulgaria case is the first one to address this issue in the context of withholding taxes and will likely add another piece of the puzzle in the court’s respective case law. Stefanie Geringer outlines the related argument in the opinion of Advocate General Rantos and critically discusses the findings against the background of established case law.
