Activities per year
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.
Original language | English |
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Title of host publication | CJEU - Recent Developments in Direct Taxation 2020 |
Editors | Georg Kofler, Michael Lang, Alexander Rust, Josef Schuch, Claus Staringer, Alfred Storck, Pasquale Pistone, Karoline Spies |
Place of Publication | Wien |
Publisher | Linde Verlag |
Chapter | 9 |
Pages | 111 - 132 |
Number of pages | 22 |
Edition | 1. |
ISBN (Electronic) | 9783709411957 , 9783709411964 |
ISBN (Print) | 9783707344509 |
Publication status | Published - 2021 |
Event | Recent and Pending Cases at the CJEU on Direct Taxation - Duration: 1 Jan 2020 → … |
Publication series
Series | Series on International Tax Law |
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Volume | 127 |
Unknown
Unknown | Recent and Pending Cases at the CJEU on Direct Taxation |
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Period | 1/01/20 → … |
Austrian Classification of Fields of Science and Technology (ÖFOS)
- 505004 Financial law
- 505012 Public law
- 505020 Social law
- 505003 European law
Activities
- 1 Science to science
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Austrian Cases C-163/20 - Finanzamt Hollabrunn Korneuburg Tulln and C-328/20 - Commission v. Austria
Staringer, C. (Contributor) & Pacher, N. (Contributor)
21 Nov 2020Activity: Talk or presentation › Science to science
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