Pacher, Nicholas, Staringer, Claus. 2021. Austrian Cases. In: CJEU - Recent Developments in Direct Taxation 2020, Hrsg. Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer/Storck, 111-132. Vienna: Linde Verlag.

RIS

@INBOOK{Pacher2021,
title = {Austrian Cases},
author = {Nicholas Pacher and Claus Staringer},
publisher = {Linde Verlag},
year = {2021},
isbn = {9783707344509},
address = {Vienna},
url = {https://www.lindedigital.at/#id:fb-cjeu-dirtax-2020_b9},
publisher = {Linde Verlag},
language = {EN},
pages = {111-132},
series = {CJEU - Recent Developments in Direct Taxation 2020},
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.},
}