Présentation

At this conference, we examine and discuss cases on the interpretation of the fundamental freedoms in respect of direct taxation at the CJEU. In addition to analyzing pending cases and their importance to the EU Member States and third countries, we will also shed light on recent CJEU decisions and discuss their background and relevance for the future.

Distinguished experts from the countries, in which those direct tax cases originated, will introduce the cases and their relevant domestic and European legal contexts to the audience. Participants are then invited to comment briefly on how the judgments could influence the domestic law of their respective home countries, which may include implementation into national legal systems or even no legal adjustments at all. In order to allow all participants to prepare, we will provide materials on all cases to be discussed in due time before the start of the conference.

The conference will start on Sunday, December 15, 2024, with a typical Viennese Heurigen Dinner. The working sessions of the conference will be held all day on Monday, December 16, 2024, and Tuesday, December 17, 2024, on-site at WU Vienna.

In the evening of Monday, December 16, Prof. Tracy Kaye will give an honorary lecture on the topic "The Global Minimum Tax: Consequences for the EU-US Relationship", followed by a reception at the Institute for Austrian and International Tax Law.

Programme

MONDAY, DECEMBER 16, 2024

Working sessions will take place at the campus of WU (Vienna University of Economics and Business), Welthandelsplatz 1, 1020 Vienna, LC building, in Ceremony Hall 1 (LC.0.001).

08.30 | Registration

09.00  | Session 1

Chair: Michael Lang

Germany - Alexander Rust & Roland Ismer C-142/24 Familienstiftung (Request) C-627/22 AB v Finanzamt Süd
BFH 13. 3. 2024, I R 1/20

Italy - Guglielmo Maisto
C-92/24-C-94/24 Banca Mediolanum (Request)
C-660/22 Ente Cambiano società cooperativa per azioni

Norway - Eivind Furuseth
E-7/23 ExxonMobil Holding Norway AS v Staten v/Skatteetaten
E-3/21 Judgment in Case E-3/21 – PRA Group Europe AS v Staten v/Skatteetaten

10.30 | Coffee Break

11.00 | Session 2

Chair: Pasquale Pistone

Luxembourg - Werner Haslehner
C-451/21 P, C-454/21 P Engie
C-457/21 Commission v Amazon.com and Others
C-432/23 Ordre des avocats du barreau de Luxembourg

Ireland – Emer Hunt
C-465/20 Apple

UK - Philip Goeth
C-555/22 United Kingdom v Commission and Others

Austria - Claus Staringer
BFG 5. 1. 2024, RV/4100535/2016; 9. 2. 2024,  RV/6100676/2016; 26. 3. 2024, RV/6100677/2016

European Commission – Harold Nyssens

12.30 | Lunch Break

14.00 | Session 3

Chair: Alexander Rust & Claus Staringer

Belgium - Filip Debelva
C-623/22 Belgian Association of Tax Lawyers and Others
C-135/24 John Cockerill (Request)
C-119/24 Chefquet (Request)
REA/TPI Leuven, 27 Oct. 2023, Case 21/942/A

Slovakia – Matej Kačaljak
C-201/24, A.En. Slovensko s.r.o. (Request)

France - Marilyne Sadowsky
C-141/24 Direction régionale des finances publiques d'Ile de France and de Paris

16.00 | Coffee Break

16.30 | Honorary Lecture: Prof. Tracy A. Kaye

The Global Minimum Tax: Consequences for the EU-US Relationship

Panel:
Prof. Georg Kofler (Discussion Leader) Prof. Tracy A. Kaye
Prof. Alexander Rust Prof. Karoline Spies Prof. Claus Staringer Prof. Rita Szudoczky

18.00 | Reception
At the premises of the Institute for Austrian and International Tax Law, Campus WU, Building D3, 2nd floor

TUESDAY, DECEMBER 17, 2024

09.00 | Session 4

Chair: Rita Szudoczky

Netherlands - Eric Kemmeren & Daniël Smit
C-360/22 Commission v Netherlands (Capital retraite après transfert)
C-459/22 Commission v Netherlands (Transfert de valeur de droits à pension)
C-585/22 Staatssecretaris van Financiën

Sweden – Katia Cejie & Bertil Wiman
C-39/23 Keva
T-112/22 Svenska Bankföreningen and Länsförsäkringar Bank v Commission

Lithuania - Aiste Medeliene
C-228/24 Nordcurrent group (Request)

Croatia - Nevia Čičin-Šain
C-277/23 Ministarstvo financija (Bourse Erasmus+) (Opinion)

10.30  | Coffee Break

11.00 | Session 5 - Chair: Daniel Blum

Poland - Agata Grabowicz
C-18/23 Dyrektor Krajowej Informacji Skarbowej (Mode de gestion d'un OPC) (Opinion)
C-453/23 Prezydent Miasta Mielca (Opinion)
C-322/22 Dyrektor Izby Administracji Skarbowej we Wrocławiu

Spain - José Manuel Almudí Cid
C-289/23 Corván (Opinion)
C-110/23 Autoridad Portuaria de Bilbao v Commission T-509/14 Decal España v Commission

Romania - Aurelian Opre & Romana Schuster
C-387/22 Nord Vest Pro Sani Pro
C-392/24 PPC Renewables Romania (Request) C-261/24 Alizeu Eolian (Request)

12.30 | Lunch Break

14.00 | Session 6

Chair: Karoline Spies

Portugal - Dinis Tracana
C-340/22 Cofidis C-420/23 Faurécia
C-525/24 Santander Renta Variable España Pensiones, Fondo de Pensiones (Request)
C-685/23 Corner and Border SA (Request)

Bulgaria - Ivan Lazarov
C-287/23 Entain Services (Order)

Slovenia - Mateja Babič
C-447/22 Slovenia v Flašker and Commission

15.00 | Coffee Break

15.30 – 17.30 | Closing Panel: Current Trends in Direct Taxation

Chair: Georg Kofler

Panellists:
Andreas Kumin, Judge at the CJEU
Bernd Hammermann, Judge at the EFTA Court
Melchior Wathelet, Former Attorney General at the CJEU
Richard Lyal, European Commission
Philip Baker, Visiting Professor at the University of Oxford
Servatius van Thiel, Professor at the Vrije Universiteit Brussel
David Hummel, Référendaire in the cabinet of AG Kokott at the CJEU, Professor at the Universität Leipzig