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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)