Primary Law Limits to Direct Taxation: Fundamental Rights, Fundamental Freedoms and State Aid

presented by the ATOZ Chair for European and International Taxation at the University of Luxembourg and the University of Linz

Abstract

This Conference will explore the three main sources of impact of Primary European Law on domestic direct tax laws. While ‘European Direct Tax Law’ has been a field mostly concerned with the impact of the Fundamental Freedoms over the last three decades, the two other areas explored in this conference, State Aid Law and European Fundamental Rights have recently drawn a lot of interest and will likely to be much more important in the years to come.

The conference will to bring together the perspectives of leading academics, practitioners and representatives of the European Institutions, including the CJEU, the EFTA Court and the European Commission in an attempt to analyse existing jurisprudence, identify recent trends and to investigate potential future developments in these selected areas.