Trends in resolution of disputes in the field of direct taxation (review of the conference “Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation”, Vienna, November 8–10, 2018)

Abstract

The report on the scientific conference “Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation”) is presented in the paper. The conference took place on November 8-10, 2018 at Vienna University of Economics and Business. Conferences on the EU Court of Justice decisions in the field of direct taxation have been held in Vienna annually since 2007. The most relevant topics at the 2018 conference were: increased understanding of state aid and the obligations of national courts to notify the European Commission; fiscal unity; taxation of dividends paid by non-residents; taxation of personal income; taxation of income from capital withdrawal; beneficial ownership issues; group taxation issues.