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Central-Western Europe

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In a recent decision, the Court of Justice of the European Union (ECJ) determines how the term “establishment” used in the EU Data Protection Directive 95/46/EC must be interpreted and thereby on the applicability of national data protection law in cases with a cross-border context as well as on the power of national data protection authorities in this regard. This has practical implications.

On September 7, 2015, the local tax court of Cologne issued an injunction against the German Federal Central Tax Office to prevent the FCTO from conducting a coordinated exchange of information with the E6 countries Canada, Great Britain, France, Australia and Japan, which aimed at gathering intelligence on companies of the digital economy to develop more efficient counter measures against BEPS strategies.