Opinion of the European Monetary Institute at the request of the Austrian Ministry of Finance under Article 109f (6) of the Treaty establishing the European Community (the “Treaty”) and Article 5.3 of the Statute of the EMI (the “Statute”) on a draft law introducing a federal law which stipulates measures in fiscal law accompanying the introduction of the euro and amending the 1998 “Einkommenssteuergesetz” (Income Tax Act) as well as the “Zollrechtsdurchführungsgesetz” (Customs Act Implementation Act); Euro Fiscal Accompaniment Act (the “Draft Law”) (CON/98/02)

Opinion of the European Monetary Institute at the request of the Austrian Ministry of Finance under Article 109f (6) of the Treaty establishing the European Community (the “Treaty”) and Article 5.3 of the Statute of the EMI (the “Statute”) on a draft law introducing a federal law which stipulates measures in fiscal law accompanying the introduction of the euro and amending the 1998 “Einkommenssteuergesetz” (Income Tax Act) as well as the “Zollrechtsdurchführungsgesetz” (Customs Act Implementation Act); Euro Fiscal Accompaniment Act (the “Draft Law”) (CON/98/02)

Opinion of the European Monetary Institute at the request of the Austrian Ministry of Finance under Article 109f (6) of the Treaty establishing the European Community (the “Treaty”) and Article 5.3 of the Statute of the EMI (the “Statute”) on a draft law introducing a federal law which stipulates measures in fiscal law accompanying the introduction of the euro and amending the 1998 “Einkommenssteuergesetz” (Income Tax Act) as well as the “Zollrechtsdurchführungsgesetz” (Customs Act Implementation Act); Euro Fiscal Accompaniment Act (the “Draft Law”) (CON/98/02)