Austrian Cases

Nicholas Pacher; Claus Staringer

Austrian Cases

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

Abstract

The Austrian cases discussed in this paper (C-163/20, Finanzamt Österreich, C-574/20, Finanzamt Österreich, C-328/20 - Commission v. Austria) are pending at the Court of Justice of the European Union and challenge recently introduced Austrian legislation that adjusts family allowance payments and family tax credits granted to parents resident in Austria with children living in another EU or EEC Member State or Switzerland, based on the children’s actual cost of living. The authors form an opinion about whether the indexation mechanism is compatible with EU law and come to the conclusion that at least from a tax point of view, the Court may find the mechanism to be permissible.

Originalsprache	Englisch
Titel des Sammelwerks	CJEU - Recent Developments in Direct Taxation 2020
Herausgeber*innen	Georg Kofler, Michael Lang, Alexander Rust, Josef Schuch, Claus Staringer, Alfred Storck, Pasquale Pistone, Karoline Spies
Erscheinungsort	Wien
Verlag	Linde Verlag
Kapitel	9
Seiten	111 - 132
Seitenumfang	22
Auflage	1.
ISBN (elektronisch)	9783709411957 , 9783709411964
ISBN (Print)	9783707344509
Publikationsstatus	Veröffentlicht - 2021
Veranstaltung	Recent and Pending Cases at the CJEU on Direct Taxation - Dauer: 1 Jan. 2020 → …

Publikationsreihe

Reihe	Series on International Tax Law
Band	127

Keine Angaben

Keine Angaben	Recent and Pending Cases at the CJEU on Direct Taxation
Zeitraum	1/01/20 → …

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

505004 Finanzrecht
505012 Öffentliches Recht
505020 Sozialrecht
505003 Europarecht

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http://www.lindedigital.at/doc-id/fb-cjeu-dirtax-2020_b9

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Andere Dateien und Links

WU Bibliotheksbestand (Print)

Austrian Cases C-163/20 - Finanzamt Hollabrunn Korneuburg Tulln and C-328/20 - Commission v. Austria
Staringer, C. (Ko-Autor*in) & Pacher, N. (Ko-Autor*in)
21 Nov. 2020
Aktivität: Vortrag › Wissenschaftlicher Vortrag (Science-to-Science)

Datei

Zitat

@inbook{554840c4334c4a6580f44fd4450f3f73,

title = "Austrian Cases",

abstract = "The Austrian cases discussed in this paper (C-163/20, Finanzamt {\"O}sterreich, C-574/20, Finanzamt {\"O}sterreich, C-328/20 - Commission v. Austria) are pending at the Court of Justice of the European Union and challenge recently introduced Austrian legislation that adjusts family allowance payments and family tax credits granted to parents resident in Austria with children living in another EU or EEC Member State or Switzerland, based on the children{\textquoteright}s actual cost of living. The authors form an opinion about whether the indexation mechanism is compatible with EU law and come to the conclusion that at least from a tax point of view, the Court may find the mechanism to be permissible.",

author = "Nicholas Pacher and Claus Staringer",

year = "2021",

language = "English",

isbn = "9783707344509",

series = "Series on International Tax Law",

publisher = "Linde Verlag",

pages = "111 -- 132",

editor = "Kofler, {Georg } and Lang, {Michael } and Rust, {Alexander } and Schuch, {Josef } and Claus Staringer and Storck, {Alfred } and Pistone, {Pasquale } and Spies, { Karoline }",

booktitle = "CJEU - Recent Developments in Direct Taxation 2020",

edition = "1.",

note = "Recent and Pending Cases at the CJEU on Direct Taxation ; Conference date: 01-01-2020",

}

Pacher, N & Staringer, C 2021, Austrian Cases. in G Kofler, M Lang, A Rust, J Schuch, C Staringer, A Storck, P Pistone & K Spies (Hrsg.), CJEU - Recent Developments in Direct Taxation 2020. 1. Aufl., Linde Verlag, Wien, Series on International Tax Law, Bd. 127, S. 111 - 132, Recent and Pending Cases at the CJEU on Direct Taxation, 1/01/20. <http://www.lindedigital.at/doc-id/fb-cjeu-dirtax-2020_b9>

Austrian Cases. / Pacher, Nicholas; Staringer, Claus.
CJEU - Recent Developments in Direct Taxation 2020. Hrsg. / Georg Kofler; Michael Lang; Alexander Rust; Josef Schuch; Claus Staringer; Alfred Storck; Pasquale Pistone; Karoline Spies. 1. Aufl. Wien: Linde Verlag, 2021. S. 111 - 132 (Series on International Tax Law, Band 127).

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

TY - CHAP

T1 - Austrian Cases

AU - Pacher, Nicholas

AU - Staringer, Claus

PY - 2021

Y1 - 2021

N2 - The Austrian cases discussed in this paper (C-163/20, Finanzamt Österreich, C-574/20, Finanzamt Österreich, C-328/20 - Commission v. Austria) are pending at the Court of Justice of the European Union and challenge recently introduced Austrian legislation that adjusts family allowance payments and family tax credits granted to parents resident in Austria with children living in another EU or EEC Member State or Switzerland, based on the children’s actual cost of living. The authors form an opinion about whether the indexation mechanism is compatible with EU law and come to the conclusion that at least from a tax point of view, the Court may find the mechanism to be permissible.

AB - The Austrian cases discussed in this paper (C-163/20, Finanzamt Österreich, C-574/20, Finanzamt Österreich, C-328/20 - Commission v. Austria) are pending at the Court of Justice of the European Union and challenge recently introduced Austrian legislation that adjusts family allowance payments and family tax credits granted to parents resident in Austria with children living in another EU or EEC Member State or Switzerland, based on the children’s actual cost of living. The authors form an opinion about whether the indexation mechanism is compatible with EU law and come to the conclusion that at least from a tax point of view, the Court may find the mechanism to be permissible.

UR - https://permalink.obvsg.at/wuw/AC16341169

M3 - Chapter in edited volume

SN - 9783707344509

T3 - Series on International Tax Law

SP - 111

EP - 132

BT - CJEU - Recent Developments in Direct Taxation 2020

A2 - Kofler, Georg

A2 - Lang, Michael

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Staringer, Claus

A2 - Storck, Alfred

A2 - Pistone, Pasquale

A2 - Spies, Karoline

PB - Linde Verlag

CY - Wien

T2 - Recent and Pending Cases at the CJEU on Direct Taxation

Y2 - 1 January 2020

ER -

Austrian Cases

Abstract

Publikationsreihe

Keine Angaben

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

Zugriff auf Dokument

Verfügbarkeit prüfen

Andere Dateien und Links

Aktivitäten

Austrian Cases C-163/20 - Finanzamt Hollabrunn Korneuburg Tulln and C-328/20 - Commission v. Austria

Zitat