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)

F.A Garcia Prats,W Haslehner,A Ivanovski,E Kemmeren,G Kofler,M Lang,J.F Pinto Nogueira,C Hji Panayi,S Raventós-Calvo,I Richelle,A Rust

doi:10.59403/1zxmy22

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)

F.A Garcia Prats, W Haslehner + Show 9 more

https://doi.org/10.59403/1zxmy22

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Journal: European Taxation

Publication Date: May 13, 2024

#Opinion Statement #EU Institutions + Show 2 more

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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.

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