CJEU - Recent Developments in Direct Taxation 2021

S. VPreface

Over 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 and State aid. This is also due to the fact that the European Commission seems to be increasingly willing to criticize national tax law systems and to initiate infringement procedures against EU Member States. As all these cases are of great interest to academics and practitioners alike, they need to be analysed carefully.

The conference “Recentand Pending Cases at the CJEU on Direct Taxation” took place in Vienna from 14-16 November, 2021. A great number of experts on European and international tax law accepted our invitation to attend and took part in the discussions. During the conference, cases in the field of direct taxation either currently pending before or recently decided by the CJEU were presented by experts from their respective countries. These reporters provided insights into both the national and European background of the cases. Their presentations set the scene for further lively discussions among the international participants. Possible consequences of these cases, the likely future CJEU de...