Project Details
Financing body
Federal Ministry of Education, Science and Culture
City of Vienna, Municipal Department 7
Commission of the European Communities
City of Vienna, Municipal Department 7
Commission of the European Communities
Description
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.
| Status | Finished |
|---|---|
| Effective start/end date | 23/07/01 → 31/10/02 |
| Links | http://fgr.wu-wien.ac.at/INSTITUT/FR/cons.html |
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
Research output
-
Regulation of the Content Industry through Tax Measures
Hofstätter, M., 1 Nov 2007, Regulating Content - European Regulatory Framework for the Media and Related Creative Sectors. Holoubek/Damjanovic/Traimer (ed.). Alphen aan den Rijn: Kluwer Law International, p. 191 - 212Publication: Chapter in book/Conference proceeding › Chapter in edited volume
-
Conference: Recent and Pending Cases at the ECJ on Direct Taxation, 13 - 15 October 2005 (weitere Autoren: Fontana/O'Shea)
Hofstätter, M., Zirngast, S., Metzler, V., Plansky, P. & Schneeweiss, H., 1 Mar 2006, In: Intertax. p. 112 - ffPublication: Scientific journal › Journal article › peer-review
-
Die gemeinschaftsrechtlichen Rahmenbedingungen für "Exit Taxes" im Lichte der Schlussanträge von GA Kokott in der Rechtssache N.
Lang, M., 1 Jul 2006, In: SWI - Steuer und Wirtschaft International. p. 213 - ffPublication: Scientific journal › Journal article
-
Aktuelle Trends in der EuGH-Rechtsprechung im Bereich der direkten Steuern und Implikationen für die europäische Steuerpolitik
Lang, M. (Speaker)
1 Jul 2006Activity: Talk or presentation › Science to science
-
Die Rechsprechung des EuGH zu den direkten Steuern - Ein U-Turn
Lang, M. (Speaker)
1 Jul 2006Activity: Talk or presentation › Science to science
-
Betrugs- und Missbrauchsbekämpfung bei den direkten Steuern in der EU
Lang, M. (Speaker)
1 Jul 2006Activity: Talk or presentation › Science to science