CJEU - Recent Developments in Direct Taxation 2021
1. Aufl. 2022
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S. 2641. Statistics
The activity of the European Court of Justice since the 2020 conference seems, surprisingly, to have increased: 47 cases against 32 (16 judgments – 16 pending cases).
In the 47 cases, the proportion of pending and decided cases has remained the same, but in State aid cases, appeals are possible, if not probable, against the judgments of the General Court.
In the 47 cases, we find only one infringement procedure in the field of direct taxation (Commission vs Spain, C-788/19) out of an annual total of 35 of this type of procedure.
As I had proposed a few years ago, with the appearance of cases like Apple, Fiat, Finance, Amazon, Belgian Excess Profit Scheme and others, at a time when the arm’s length principle was considered as being outside EU law, our attention has increasingly been attracted to State-aid cases (17 against 19 concerning the fundamental freedoms) – and it is justified. A third category of intensified analysis is devoted to the balance between the efficiency of tax administrations and the protection of the tax payer or their lawyers in the application of directives (on administrative cooperation, mutual assistance and exchange of information), or of the GDPR...