Commission v Austria (Free Movement Of Capital): ECJ 8 Mar 2011

ECJ Failure to fulfill obligations – Article 258 TFEU – Article 56 EC – Article 40 of the EEA Agreement – Free movement of capital – Tax benefits resulting from grants to training institutions, research and teaching – Subordination of these benefits to provided that the grant recipient is established in the country – Character objectively comparable organizations – Justification on grounds of overriding public interest – Promotion of Austria as a scientific center and training – Proportionality.

Citations:

C-10/10, [2011] EUECJ C-10/10

Links:

Bailii

Jurisdiction:

European

European

Updated: 23 July 2022; Ref: scu.430705