Horizontal Tax Coordination

Horizontal Tax Coordination
The book Horizontal Tax Coordination provides an in-depth analysis of the impact of court judgments in the framework of tax harmonization in federal states.

Why this book?

This book is the result of a research project entitled “Horizontal Tax Coordination within the EU and within States” that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was.

In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn.


Sample excerpt, including table of contents


Michael Lang is Head of the Institute for Austrian and International Tax Law. He is also Academic Director of the LLM Program in International Tax Law and Speaker of the Doctoral Program in International Business Taxation at WU, Austria.

Pasquale Pistone holds the Ad Personam Jean Monnet Chair in European Tax Law and Policy at WU. He also is Associate Professor of Tax Law at the University of Salerno, Italy.

Josef Schuch is a professor of tax law at WU and a partner of Deloitte Austria.

Claus Staringer is a professor of tax law at WU and a principal consultant with the law firm Freshfields Bruckhaus Deringer.


Mateus Calicchio Barbosa, César Augusto Domínguez Crespo, Thomas Dubut, Joachim Englisch, Peter Gerangelos, Sunil Gupta, Maximilian Haag, Walter Hellerstein, Peter Hongler, Michael Lang, Lisa Paterno, Pasquale Pistone, José A. Rozas, Luís Eduardo Schoueri, Santiago Solorzano, Madeleine Simonek, Edoardo Traversa, Frans Vanistendael, Danil V. Vinnitskiy, Barbara Vintras.

Horizontal Tax Coordination
Chapter 1: Tax Coordination between Member States in the EU – Role of the ECJ
Chapter 2: Tax Coordination between Regions in Australia – Role of the Courts
Chapter 3: Tax Coordination between Regions in Austria – Role of the Courts
Chapter 4: Tax Coordination between Regions in Belgium – Role of the Courts
Chapter 5: Tax Coordination between Regions in Brazil – Role of the Courts
Chapter 6: Tax Coordination between Regions in India – Role of the Courts
Chapter 7: Influence of the Mexican Judiciary in the Shaping of the National Tax Coordination System: Trends and Challenges
Chapter 8: Tax Coordination between Regions in Russia – Role of the Courts
Chapter 9: Tax Coordination among Regions in Spain − Role of the Courts
Chapter 10: Tax Coordination between Cantons in Switzerland − Role of the Courts
Chapter 11: Tax Coordination between the US States – The Role of the Courts
Chapter 12: Brief Critical Observations on the Problem of Horizontal Tax Coordination between “Overseas Territorial Communities” within the French Republic
Chapter 13: Horizontal Tax Coordination: The Canadian Perspective and a Few General Observations
Chapter 14: Commentary on Horizontal Tax Coordination Conference
Chapter 15: Similar Cases, Different Outcomes
Chapter 16: Steering the Development of Direct Taxes towards a Fair Mix of Positive and Negative Integration
Chapter 17: Comparing Tax Coordination by Court Decisions in the European Union, Switzerland and the United States
List of Contributors