Die Hinzurechnungsbesteuerung als Treaty Override.

Is the Treaty Override of § 20 para. 1 AStG (still) compliant with EU law? To answer this question, the author examines the concept of abuse in European tax law. The starting point is the question of what significance the Treaty Override of the CFC (Controlled Foreign Corporation) taxation has when the exercise of taxation rights is secured by the extensive network of double taxation agreements (DBA) within the EU and the changed European legal situation. To this end, the work places CFC taxation within the context of European tax law, distinguishes §§ 7 et seq. AStG n.F. from the general anti-abuse rule of § 42 AO, and illustrates the contradictions that the Treaty Override raises in cases related to DBAs. The concluding part primarily focuses on the systematic elaboration of the EU legal criteria for combating abuse. The analysis leads to the conclusion that CFC taxation violates the EU law-based reliability and openness of the Member States in the fight against tax abuse.