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Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation


Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation



At this conference, we examine and discuss cases on the interpretation of the fundamental freedoms in respect of direct taxation that are currently pending at the CJEU or have recently been decided. We not only intend to analyse pending cases and their importance to the EU Member States and third countries, but also shed light on CJEU decisions which have been recently decided and discuss their background and relevance for the future.

The cases and their background will be introduced to the audience by keynote speakers. Participants are then expected to comment briefly on how the judgments will influence the domestic law of their respective home countries, how possible judgments might be implemented into the national legal systems or if there will be no need for legal adjustments at all. Therefore, we ask all participants to procure an in-depth preparation of the relevant cases from the point of view of the domestic law of their home countries.




Sunday, November 14, 2021


19:30 : Typical Vienna Heurigen Dinner on invitation of the Mayor of Vienna


Monday, November 15, 2021


Session 1

Chair : Michael Lang

09:00 : French Cases
Georges Cavalier

C-403/19, Société Générale SA

C-556/20, Schneider Electric SA and Others v Premier ministre, Ministre de l’Economie, des Finances et de la Relance – Preliminary Ruling

C-398/21, Conseil national des barreaux and Others

Latvian Case
Janis Neimanis

C-175/20, Valsts ieņēmumu dienests - Opinion

Hungarian Cases
Rita Szudoczky & Balázs Karolyi

C-596/19 P Commission v. Hungary

C-363/20, MARCAS MC Szolgáltató Zrt. v Nemzeti Adó[1]és Vámhivatal Fellebbviteli Igazgatósága – Preliminary Ruling

10:30 : Coffee Break


Session 2

Chair : Josef Schuch

11:00 : German Cases
Alexander Rust & Roland Ismer

C-431/21, Finanzamt Bremen – Preliminary Ruling

C-620/19, J&S Service

C-394/20, Finanzamt V - Opinion

C-537/20, L Fund – Preliminary Ruling

C-572/20, ACC Silicones Ltd. v Bundeszentralamt für Steuern– Preliminary Ruling

Bulgarian Case
Ivan Lazarov

C-257/20, Viva Telecom Bulgaria – Opinion

Norwegian Case - EFTA Court
Eivind Furuseth

E-3/21, PRA Group Europe AS v Staten v/Skatteetaten –Request for advisory opinion


12:30 : Lunch Break


Session 3

Chair : Alexander Rust

14:00 : Spanish Cases
José Manuel Almudí Cid

C-788/19, Commission v Spain – Opinion

C-51/19 P and C-64/19 P, World Duty Free Group, SA v. European Commission and Kingdom of Spain v. World Duty Free SA and European Commission C-52/19 P, Banco Santander v Commission

C-53/19 P and C-35/19 P, Banco Santander and Santusa v Commission and Spain v Commission (Judgements expected on 5/10)

C-54/19 P, Axa Mediterranea v. Commission (Judgement expected on 5/10)

C-55/19 P, Prosegur Compañía de Seguridad v.Commission (Judgement expected 5/10)

Luxembourg Cases
Werner Haslehner

T-516/18, Luxembourg v Commission

T-525/18, ENGIE Global LNG Holding and others vs Commission

C-437/19 Etat du Grand-duché de Luxembourg – Opinion

T-816/17, Luxembourg v. Commission

T-318/18, Amazon EU and Amazon.com v Commission

Dutch Case
Mart van Hulten

T-648/19, Nike European Operations Netherlands and Converse Netherlands v Commission

16:00 : Coffee Break


Session 4

Chair : Claus Staringer

16:30 : Swedish Case
Bertil Wiman

C-484/19, Lexel

Estonian Case
Artur Lundalin

C-420/19, Heavyinstall

Romanian Case
Ioana-Felicia Rosca

C-828/19, Panavitrans

C-677/19, Valoris


17:45 : Inaugural Lecture
Prof. Kofler - "Gimme Shelter": The Shielding Effect of European Tax Directives



Tuesday, November 16, 2021


Session 5

Chair : Pasquale Pistone

09:00 : Gibraltar Cases
Philip Baker

T-508/19, Mead Johnson Nutrition (Asia Pacific) and

Others v Commission (GC)

C-705/20, Fossil (Gibraltar) – Preliminary Ruling

UK Cases
Philip Goeth

C-707/20, Gallaher – Preliminary Ruling

T-363/19, United Kingdom v. Commission (Application)

T-456/19, ITV v. Commission (Application)

10:30 : Coffee Break


Session 6

Chair : Karoline Spies

11:00 : Finnish Cases
Kristiina Äimä

C-480/19, E v. Veronsaajien oikeudenvalvontayksikkö

C-342/20, A SCPI v. Veronsaajien oikeudenvalvontayksikkö

Portuguese Cases
Ana Paula Dourado

C-545/19, Allianzgi-Fonds Aevn – Opinion

C-388/19, MK v Autoridade Tributária e Aduaneira

C-449/20, Real Vida Seguros


12:30 : Lunch Break


Session 7

Chair : Pasquale Pistone

13:30 : Belgian Cases
Edoardo Traversa

C-241/20, BJ

C-52/21 and C-53/21, Pharmacie populaire – Preliminary Ruling

C-694/20, Orde van Vlaamse Balies – Preliminary Ruling

C-337/19 P, Commission v Belgium and Magnetrol International

C-414/21, VP Capital - Preliminary Ruling

C-674/20, Airbnb Ireland – Preliminary Ruling

Italian Cases
Guglielmo Maisto

C-83/21, Airbnb Ireland UC, Airbnb Payments UK Ltd v

Agenzia delle Entrate – Preliminary Ruling

C-478/19 and C-479/19 UBS Real Estate

15:30 : Coffee Break


Session 8 - Recent trends in CJEU Case Law

16:00 : Chair : Georg Kofler

Panel : Melchior Wathelet
Richard Lyal
Philip Baker

17:30 : End



The participation fee for the conference is 1,300.00 EUR. A waiver of the participation fee may be granted to professors and other researchers who are employed at a university or other academic institutions (wherever located) and have been engaged in research activities in International/European tax law. The participation fee must be paid no later than November 2, 2021 and will not be refunded in the case of cancellation less than two weeks prior to the conference.

If you are interested, please send us the application form as soon as possible, stating whether you would like to register as a regular participant or apply for a waiver of the participation fee. Please send your applications via e-mail to Ms Hedwig Pfanner : Cette adresse e-mail est protégée contre les robots spammeurs. Vous devez activer le JavaScript pour la visualiser.


Organizer : Institute for Austrian and International Tax Law

WU (Vienna University of Economics and Business)
Welthandelsplatz 1
1020 Vienna, Austria

Conférence des Doyens
Université numérique juridique Francophone
Avec le soutien de l'Académie des Sciences Morales et Politiques
Avec le soutien du Ministère de l'Enseignement supérieur, de la Recherche et de l'Innovation.
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