European Union: The Adria Wien Pipeline case and the state aid provisions of the EC Treaty in tax matters

• Autores: Franz Philipp Sutter
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 7-8, 2001, págs. 239-250
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • This article explains how this case is significant not only as it will determine whether the Austrian Energy Refund Tax Act is in accordance with EC law, but also as it is the first preliminary ruling request initiated by a national constitutional court.