CJEU – Recent Developments in Direct Taxation 2022

1. Statistics

The activity of the European Court of Justice related to direct taxation has been stable since the 2021 conference in Vienna: CJEU Recent and Pending Cases at the ECJ on Direct Taxation. Of the 47 judgements or pending cases, only 38 were analysed during the conference, and eight have disappeared since the first program because of the lack of time and the fact that some of the other cases required a long debate.

In 2021, the proportion of judgements and pending cases was equal. The 2022 conference, however, was devoted to a majority of judgements, i.e. 28 out of 38, and for the first time to four judgements of the General Court.

Not surprisingly, the program consisted of a high majority of preliminary references (25) but also included (exceptionally) six infringement procedures (out of an annual total of 22 in 2021).

I shall begin my contribution with some remarks about an infringement procedure (Commission v Greece, C-51/20), continue with State aid cases and conclude with the so-called classic cases (i.e. about the fundamental freedoms and directives).

2. Substance

2.1. Infringement procedures

I would like to focus a little on the case Commission v. Greece (C-51/20) becaus...