Recent and Pending Cases at the Court of Justiceof the European Union on Direct Taxation

Kemmeren, E. (Contributor)
Daniël Smit (Contributor)

Activity: Participating in or organising an event types › Participation in conference › Scientific

Description

Dutch cases presented:
- Pending Case C-585/22 (X BV): Lexel AB and (Dutch) Interest Limitation Rule of art. 10(1)(c) Corporate Income Tax
- Pending Case C-360/22: Taxation cross-border transfer of pension capital

Period	17 Nov 2022
Event type	Conference
Location	Vienna, AustriaShow on map
Degree of Recognition	International

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The European Court of Justice has had to deal with more and more cases concerning direct taxation and the Fundamental Freedoms in the last years. This is also due to the fact that the European Commission seems to be more and more willing to criticize national tax law systems and initate infringement procedures against EU Member States. As all these cases are of great interest for academics as well as practitioners, they need to be analysed carefully. At our annual conferences very distinguished experts from the countries where the direct tax cases pending at the ECJ are coming from, present these cases, the request for preliminary ruling and the relevant domestic and European legal background. The cases are being discussed in a broad plenary debate.

Recent and Pending Cases at the Court of Justiceof the European Union on Direct Taxation

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