H&I 2021/742
Luxembourg v Commission. Appeal in case on tax rulings granted by Luxembourg to companies in the Engie group
CJ 21-07-2021, C-454/21 P,C-451/21 P (Beroepschrift) (Engie Global LNG Holding e.a./Commissie,Luxembourg/Commission)
- Instantie
Court of Justice of the European Union
- Datum
21 juli 2021
- Zaaknummer
C-454/21 P
C-451/21 P
- Roepnaam
Engie Global LNG Holding e.a./Commissie
Luxembourg/Commission
- Vakgebied(en)
Europees belastingrecht / Fiscale staatssteun
Europees belastingrecht / Algemeen
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 05‑12‑2023
Conclusie, Court of Justice of the European Union (Advocate General), 04‑05‑2023
Conclusie, Court of Justice of the European Union (Advocate General), 04‑05‑2023
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 22‑07‑2021
Beroepschrift, Court of Justice of the European Union, 21‑07‑2021
- Wetingang
Treaty on the Functioning of the EU (TFEU) Article 107,;Treaty on European Union Article 4 and 5; Treaty on the Functioning of the EU (TFEU) Article 296, Treaty on the Functioning of the EU (TFEU) Article 108
Essentie
Luxembourg v Commission. Appeal in case on tax rulings granted by Luxembourg to companies in the Engie group
Samenvatting
Apeal brought on by Luxembourg against the judgment of the General Court in joined Cases T-516/18 and T-525/18, Luxembourg and Engie Global and Others v Commission. The General Court found the existence of a tax advantage in tax rulings granted by Luxembourg to companies in the Engie group.
First ground of appeal: By accepting the existence of a ‘narrow’ reference framework the General Court committed several errors of law. It not only endorsed an incomplete and artificially ... Verder lezen? Log in om dit document te bekijken.