Austrian Cases

Nicholas Pacher, Claus Staringer

Publication: Chapter in book/Conference proceedingChapter in edited volume

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 languageEnglish
Title of host publicationCJEU - Recent Developments in Direct Taxation 2020
EditorsGeorg Kofler, Michael Lang, Alexander Rust, Josef Schuch, Claus Staringer, Alfred Storck, Pasquale Pistone, Karoline Spies
Place of PublicationWien
PublisherLinde Verlag
Chapter9
Pages111 - 132
Number of pages22
Edition1.
ISBN (Electronic)9783709411957 , 9783709411964
ISBN (Print)9783707344509
Publication statusPublished - 2021
EventRecent and Pending Cases at the CJEU on Direct Taxation -
Duration: 1 Jan 2020 → …

Publication series

SeriesSeries on International Tax Law
Volume127

Unknown

UnknownRecent and Pending Cases at the CJEU on Direct Taxation
Period1/01/20 → …

Austrian Classification of Fields of Science and Technology (ÖFOS)

  • 505004 Financial law
  • 505012 Public law
  • 505020 Social law
  • 505003 European law

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