Press Release: Direct taxes: The European Commission requests that Austria end discriminatory tax treatment of donations made in the field of science and research

The European Commission formally requested that Austria change its tax provisions which give more favourable tax treatment to science and research donations made to non-profit institutions established in Austria or conducting activities for the benefit of Austrian science or the Austrian economy . The Commission considered these rules to be incompatible with the freedom to provide services and the free movement of capital. The request takes the form of a reasoned opinion (second step of the infringement procedure provided for in Article 226 of the EC Treaty). If there is no satisfactory reaction to the reasoned opinion within two months, the Commission may decide to refer the matter to the European Court of Justice.