The EC has referred (on October 29, 2009) Austria to the ECJ over its discriminatory treatment of certain foreign non-profit institutions in respect of tax benefits in the field of science and research.
According to the Austrian rules, donations to certain institutions established in Austria such as universities, art colleges and science academies may be deducted as operating expenses, but similar donations to comparable institutions abroad may not be deducted. The EC is of the opinion that by restricting the tax deductibility of donations to foreign research and educational institutions established in Austria, Austria violates the principle of the free movement of capital protected under Article 56 EC and Article 40 EEA.
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