CJEU - Recent Developments in Direct Taxation 2024

As every year, in conclusion of our conference, I shall begin with an overview of our work before addressing the substance of the cases we have analysed in the different fields: State aid, fundamental freedoms and interpretation or validity of secondary law.

1. Statistics

This year, the program of the conference was very heavy. We analysed a total of 44 cases (compared to 30 in 2023 and 38 in 2022), including three judgements of the General Court, two judgements of the EFTA Court and three judgements of national judges. The cases before the Court of Justice and the General Court came from 18 Member States of the EU. A majority of these cases were judgements (22), the others still pending being opinions of Advocates General (3) and requests of preliminary references (11). In the 22 judgments, six were State aid cases, 12 were cases of interpretation of primary law, and 4 cases were of interpretation (or validity) of secondary law. Eleven cases were decided by a chamber of five judges after an opinion of an Advocate General, nine by a chamber with three judges (only one of these nine after an opinion of an Advocate General) and only two cases were decided by the Grand Chamber (Apple an...