Presentation
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.
Programme
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
