The Austrian Federal Ministry of Science and Research granted me the Etta Becker-Donner Scholarship in 2011 for a two months research stay and participation in the Conference "Recent and Pending Cases at the EJC", which took place from 10-11 November 2011 at the Institute for Austrian and International Tax Law of the Wirtschafts Universität Wien. The Etta Becker-Donner Scholarship Program aimed at promoting contacts between scientists and scholars from Latin America and Austria as well as at strengthening contacts with scientific institutions in Austria. The scholarship program was funded from 2011 - 2019 by the Austrian Federal Ministry of Science and Research and implemented by LAI, the Österreichisches Lateinamerika-Institut