Recent and pending cases at the ECJ on direct taxation concerning fundamental freedoms

  • Gassner, Wolfgang (PI - Project head)
  • Lang, Michael (PI - Project head)
  • Aigner, Hans-Jörgen (Researcher)
  • Fürnsinn, Katharina (Researcher)
  • Herdin-Winter, Judith (Researcher)
  • Hofbauer-Steffel, Ines (Researcher)
  • Konezny, Gerd (Researcher)
  • Loukota, Walter (Researcher)
  • Naux, Eva (Researcher)
  • Schilcher, Michael (Researcher)
  • Schuch, Josef (Researcher)
  • Stefaner, Markus (Researcher)
  • Züger, Mario (Researcher)

    Project Details


    The aim of this project is to define the role of the European Court of Justice in the integration process in tax matters. Therefore judgements of the European Court of Justice concerning tax matters have to be analysed. Recent Judgements of the ECJ have lead to an enforced harmonisation wave also in the field of direct taxation. Importance is also put to the consequences of these judgements for the Eastern European Countries aiming to join the EU. Starting point of the discussions and scientific research are the cases regarding the fundamental freedoms in respect to direct taxation that are pending at the ECJ at present.

    Financing body

    Federal Ministry of Education, Science and Culture

    City of Vienna, Municipal Department 7

    Commission of the European Communities
    Effective start/end date23/07/0131/10/02

    Collaborative partners

    • Vienna University of Economics and Business (lead)
    • Bundesministerium für Bildung, Wissenschaft und Kultur (Project partner)
    • Stadt Wien MA 7 - Kultur (Project partner)
    • European Commission (Project partner)
    • Fiscale Hogeschool (Project partner)
    • Helsinki School of Economics (Project partner)
    • Conseil d'Etat (Project partner)
    • Tilburg University (Project partner)
    • Hoge Raad der Nederlanden (Project partner)
    • Stockholm School of Economics (Project partner)

    Austrian Classification of Fields of Science and Technology (OEFOS)

    • 505004 Financial law