CJEU – Recent Developments in Direct Taxation 2023

As usual in conclusion to our conference, I shall begin with some statistics before addressing the substance of the cases (decided or pending) we have analysed in the different fields: State aid, fundamental freedoms and interpretation or validity of secondary law.

1. Statistics

In 2022, we analysed 38 cases (out of 47 possible). A majority of these cases were judgments (28 out of 38 compared to 2021 when we had an equal proportion of judgments and pending cases). For the first time, we analysed four judgments of the General Court.

This year, the activity of the Court has declined. We analysed 30 cases (out of 34 possible). The proportion of judgments and pending cases was in favour of pending cases (preliminary references, opinions or application for appeals).

There were 14 judgments (including two decisions of the EFTA Court) and 16 pending cases (these will be included in the program of the Conference of 2024). We also analysed four procedures pending before or decided by the General Court representing 31 cases: 25 judgments related to the excess profits tax scheme of Belgium (Magnetrol), five applications in actions for annulment brought against a Directive (2) or a regulation (3),...