EUCOTAX 1999/2000: Non-discrimination and tax law (structure and comparison of the various non-discrimination clauses)

Type Research Project

Funding Bodies

Duration July 1, 1999 - June 30, 2000

  • Tax Law AE (Former organization)
  • Financial Law AE (Former organization)


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  • Lang, Michael (Details) Project Head
  • Stefaner, Markus (Former researcher)
  • Zehetner, Ulf (Former researcher)

Abstract (German)

Im Rahmen des EUCOTAX Programms (European Universities Cooperating on Taxation) befassen sich mehrere europäische Universitäten mit einem Thema, das die Auswirkungen des Europarechts auf das Steuerrecht zeigen. Dieses Mal war dieses Generalthema 'Non-Discrimination and Tax Law'.

Abstract (English)

At the EUCOTAX Programme European universities cooperate on taxes. This year's subject was 'Non-Discrimination and Tax Law'.


  • University of Barcelona - Spain
  • University of Osnabrück - Germany
  • University of Leuven - Netherlands
  • University of Paris I Panthéon-Sorbonne - France
  • Stockholm School of Economics, Faculty of Law - Sweden
  • University of Tilburg - Belgium
  • University of London - United Kingdom
  • Luiss University - Italy


Diploma thesis

2000 Stefaner, M. C.. 2000. Freedom of Establishment (Art 43 EC Treaty) and Freedom to Provide Services (Art 49 EC Treaty) and Tax Law. Diplomarbeit, WU Wien (Details)



  • European Tax Law