The annual conference, which took place from 20 to 22 November 2025, focused on recent and pending cases at the Court of Justice of the European Union (CJEU or the Court)1 in the field of direct taxation. 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 2026. This report summarizes the key insights from the concluding sessions, which traditionally examine current developments and future trends at the CJEU and their mutual influence on the European Free Trade Association Court (EFTA Court). The first session, chaired by Georg Kofler (Professor at the WU Institute for Austrian and International Tax Law), featured a panel discussion with the following experts: Philip Baker (Visiting Professor at the University of Oxford), Bernd Hammermann (Judge at the EFTA Court), David Hummel (Référendaire in the Cabinet of Advocate General Kokott at the CJEU and Professor at FAU Erlangen-Nürnberg), and Wim Roels (Legal Adviser at the European Commission and Associate Professor at the Université libre de Bruxelles). The second session, chaired by Rita Szudoczky (Associate Professor at the WU Institute for Austrian and International Tax Law), featured a panel discussion with the following experts: Sigrid Hemels (Full Professor at Erasmus University Rotterdam and Visiting Professor at Lund University), Richard Lyal (Former Member of the legal service of the European Commission), and Servatius van Thiel (Former Head of Tax at the EU Council of Ministers and Emeritus Professor at Vrije Universiteit Brussels).
All panellists expressed their thoughts in their personal title and do not represent the opinions of the institutions they are related to.
EC Tax Review