34In the present case, the Republic of Austria states that the objective in the public interest pursued by Paragraph 4a(1) of the amended EStG is the promotion of Austria’s position as a centre of learning and teaching. As the Advocate General observes in point 56 of her Opinion, that objective is defined in such a way that almost all research and teaching institutions whose seat is in Austria comply, whereas any corresponding institution established in another Member State is automatically excluded from the benefit of the tax advantage at issue.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.