VwGH zu Treaty Shopping

In its decision of December 10, 1997, the Administrative Court made basic statements about the problems of treaty shopping. Helmut Loukota analyzed the decision of the Administrative Court in the March 1998 issue of SWI and presented its consequence in practice. Now Michael Lang has taken a stance on Helmut Loukota's analysis. The consequences that he draws vary, in part, with those drawn by Helmut Loukota.