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By Oliver R. HOOR, ATOZ Tax Advisers *
On 5 December 2023, the Court of Justice of the European Union (“CJEU”) delivered its judgment in the Engie state aid case, concluding that the EU Commission’s review of the tax rulings granted by Luxembourg to the Engie group was in breach of EU law. This article provides a clear and concise overview of (i) the fact pattern of the Engie case, (ii) how the concept of state aid applies in the field of taxation and (iii) the decision of the CJEU.
According to the decision of the EU Commission of 20 June 2018, Luxembourg granted illegal state aid to Engie (formerly known as GDF Suez) and should collect circa EUR 120m of taxes from Engie, a partly state-owned, French multinational which operates in the...
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