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, fundamental freedoms and State aid. As all these cases are of great interest for 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 the 20^th to the 22^nd of November 2025. A great number of experts on European and international tax law accepted our invitation to attend and took part in the discussions. At the conference, cases in the field of direct taxation, either currently pending before or recently decided by the CJEU, were presented by experts from the respective countries. These reporters provided insights into the national as well as the 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 decisions and future trends in the CJEU case law were discussed and analysed in detail. The results of the conference are now published in this book.

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