Innsbruck Tax Lecture Series
First Event on 23rd of June 2026: Solidarity Federalism
Studies of federalism have mostly centered on state autonomy and the vertical relationship between the states and the federal government. This presentation approaches federalism from a different perspective, one that focuses on state solidarity. I explain how solidarity structures found in constitutional federations—and by analogy in the government Treaties of the TFEU—generate solidarity obligations, such as duties not to harm other states or their citizens. These duties give rise to principles, such as nondiscrimination, that are vital to federalism. Focusing on interstate relations and relations between states and citizens of other states, the presentation argues that affirming both solidarity and autonomy as crucial—indeed constitutive—elements of federalism and federal-style unions enables us to better understand our federation and enriches federalism discourse in general. Examples of doctrines inflected with solidarity duties include the fundamental freedoms and State aid. The Court of Justice’s recent decision in Commission v. Malta will also be discussed.
Speaker
Prof. Ruth Mason, University of Virginia School of Law
Edwin S. Cohen Distinguished Professor of Law and Taxation
John A. Ewald Jr. Research Professor of Law
Director Virginia Center for Tax Law und Max Planck Law Fellow at Max-Planck-Institute for Tax Law and Public Finance
Coordinator
Univ. Prof. Dr. Daniel W. Blum, LL.M. (NYU), Institute of Business and Tax Law, University of Innsbruck
Where and when?
Date: Tuesday, June 23, 2026
Time: 16:30 pm (CET)
Place: Online via Zoom
We look forward to seeing you there!