Quotation 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.




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.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Chapter in edited volume
Language English
Title Austrian Cases
Title of whole publication CJEU - Recent Developments in Direct Taxation 2020
Editor Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer/Storck
Page from 111
Page to 132
Location Vienna
Publisher Linde Verlag
Year 2021
Reviewed? N
URL https://www.lindedigital.at/#id:fb-cjeu-dirtax-2020_b9
ISBN 9783707344509
Open Access N


Pacher, Nicholas (Details)
Staringer, Claus (Details)
Institute for Austrian and International Tax Law IN (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5206 Financial law (Details)
5217 Public law (Details)
5226 Social law (Details)
5240 European law (Details)
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