Exit taxation in light of the preliminary ruling procedure "Gena" – does the ECJ make deferral mandatory?

German exit taxation under scrutiny: The “one-size-fits-all” solution introduced on 1 January 2022 under Section 6(4), sentence 1, of the German Foreign Tax Act (AStG) is facing a European test. The European Court of Justice (ECJ) is expected to rule on whether the proposed pro-rata payment reconciles the conflict between European fundamental freedoms and the fiscal interests of member states in the “Gena” preliminary ruling proceedings initiated by a Polish court.