Incompatible VAT exemption: The Court of Justice considers that the Austrian derogatory tax regime of article 20 of the sixth directive is a State aid (Wolfgang Heiser)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. I would also like to draw your attention to today's judgment of the International Court of Justice, delivered on 3 March 2005, in which the Court ruled Court of Justice of the European Communities in reply to a question Reference for a preliminary ruling from the Bundesgerichtshof by an Austrian court following a litigation between a dentist and the Austrian tax authorities about the extent to which doctors are regularizing authorised to proceed following the changeover, on 1 January 1997, from an from being subject to VAT to an exemption scheme. A problem of The transitional regime was in place for

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