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)
Garcia Prats,Alfredo Haslehner,Werner Ivanovski,Aleksandar Kemmeren,Eric Kofler,Georg Lang,Michael Nogueira,João Félix Pinto Panayi,Christiana HJI Raventos-Calvo,Stella Richelle,Isabelle
Garcia Prats,Alfredo
Haslehner,Werner
Ivanovski,Aleksandar
Kemmeren,Eric
Kofler,Georg
Lang,Michael
Nogueira,João Félix Pinto
Panayi,Christiana HJI
Raventos-Calvo,Stella
Richelle,Isabelle
Abstract
In this CFE Opinion Statement, submitted to the EU Institutions in February 2024, the CFE ECJ Task Force comments on the CJEU’s decision of 5 December 2023 in Engie (Joined Cases C-451/21P and C-454/21P), which addressed alleged State aid in relation to a deduction/non-inclusion structure in Luxembourg.
Description
Publisher Copyright: © 2024, International Bureau of Fiscal Documentation (IBFD). All rights reserved.
Date
2024-06
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Research Projects
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Keywords
State aid, rulings, abuse of law, EU tax law, K - Law and Economics, Y - Miscellaneous Categories, Z - Other Special Topics, SDG 8 - Decent Work and Economic Growth
Citation
Garcia Prats, A, Haslehner, W, Ivanovski, A, Kemmeren, E, Kofler, G, Lang, M, Nogueira, J F P, Panayi, C HJI, Raventos-Calvo, S, Richelle, I & Rust, A 2024, '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) ', European Taxation, vol. 64, no. 6, pp. 261-268. https://doi.org/10.59403/1zxmy22
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info:eu-repo/semantics/openAccess