CJEU – Recent Developments in Direct Taxation 2019

S. VPreface

In the last few years, the Court of Justice of the European Union (CJEU) has had to deal with more and more cases concerning direct taxation and the fundamental freedoms. This is also due to the fact that the European Commission seems to be more and more willing to criticize national tax law systems and to initiate infringement procedures against EU Member States. As all these cases are of great interest for academics as well as practitioners, they need to be analysed carefully.

From 21 to 23 November 2019, the conference “Recent and Pending Cases at the CJEU on Direct Taxation” took place in Vienna. A great number of experts on European and international tax law accepted our invitation to attend the conference and took part in the discussions. At the conference, cases in the field of direct taxation now pending before or recently decided by the CJEU were presented by experts from the respective countries. These national reporters provided insights into the national as well as the European background of the cases. Their presentations were the basis for further lively discussions among the international participants. Possible consequences of these cases, the likely future CJEU...