Conference Report: Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation: Conference in Vienna 2024: Current Trends in Direct Taxation

From 15 to 17 December 2024, the annual Conference on Recent and Pending Cases at the Court of Justice of the European Union (CJEU) on Direct Taxation took place in Vienna. The conference focused on the most significant pending and decided cases of the CJEU in the field of direct taxation over the past year. A book based on the conference proceedings will be published by Linde Verlag in spring 2025. This report provides a summary of the key insights from the concluding session, which traditionally examines current developments and future trends at the CJEU. The session was chaired by Rita Szudoczky (Associate Professor at the WU Institute for Austrian and International Tax Law) and featured a panel discussion with the following experts: Andreas Kumin (Judge at the CJEU), Bernd Hammermann (Judge at the EFTA-Court), Melchior Wathelet (former Judge and Advocate General at the CJEU), Richard Lyal (European Commission), Philip Baker (Visiting Professor at the University of Oxford), Servatius van Thiel (Professor at Vrije Universiteit Brussel) and David Hummel (Référendaire in the cabinet of AG Kokott at the CJEU and Professor at Universität Leipzig)