European Union - Alleged state aid in relation to a deduction/non-inclusion structure in Luxembourg:Opinion statement ECJ-TF 1/2024 on the decision of the CJEU of 5 December 2023 in Engie (joined cases C-451/21P and C-454/21P)

This is an Opinion Statement prepared by the CFE ECJ Task Force1 on the Engie case, in which the Court of Justice of the EU (Grand Chamber) delivered its decision on 5 December 2023. The Engie case concerns the question whether tax rulings issued by Luxembourg to companies part of the French energy group Engie, are compatible with primary EU law, notably rules on State aid; and, whether, and to what extent, the Commission can invoke the concept of “abuse of law” for a State aid challenge of ex ante tax assessment issued by a tax authority of a Member state in the form of a tax ruling. The Cour... Mehr ...